When a manufacturing operation is performed by different businesses, the activity of any one business is considered manufacturing only if it represents a substantial step in the overall operation.

Authority: Tax-Property Article, §§1-101(r), 2-201, 2-202, 7-108, 7-109, and 7-225, Annotated Code of Maryland

Effective date: April 19, 1999 (26:8 Md. R. 619)