§ 7-508

Maryland § 7-508

• Jurisdiction: Maryland
• Article gtp: Tax - Property
• Title: 7

Text

(a) In this section, “manufacturer” means a person who engages in at least 2 of the following processes:

(1) applies labor, skill, art, or science to materials;

(2) makes changes or modifications in existing material by processes usually considered as manufacturing;

(3) develops new forms, qualities, properties, or combinations of materials, or adapts materials to certain uses; or

(4) produces from materials a different kind of material with a new use.

(b) The governing body of Washington County may exempt the raw materials used in a manufacturing process and manufactured products in the possession of a manufacturer from the Washington County property tax.