25 IAC 1.5-1-5
25 IAC 1.5-1-5 "Manufacturing business" defined
Cite as Ind. Admin. Code tit. 25, r. 1.5-1-5
Sec. 5. "Manufacturing business" means a business that derives its principal source of income from the sale of goods made from raw,
unfinished materials, as distinguished from the final product.