Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS
Chapter 18.03.05 - Manufacturing Processes
Section 18.03.05.04 - Secondary Factors
Universal Citation: MD Code Reg 18.03.05.04
Current through Register Vol. 51, No. 6, March 22, 2024
A. When it is not clear whether a raw material has undergone a substantial transformation, the Department will consider secondary factors in determining whether manufacturing has occurred.
B. Secondary factors include:
(1) The scale and character of the operation;
(2) The number of employees; and
(3) Whether the nature of the operation is consistent with the common understanding of the term "manufacturing".
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