{"data":{"id":"us-md/md.-code-tax-property-7-508","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–508","heading":"","body":"(a) In this section, “manufacturer” means a person who engages in at least 2 of the following processes:\n(1) applies labor, skill, art, or science to materials;\n(2) makes changes or modifications in existing material by processes usually considered as manufacturing;\n(3) develops new forms, qualities, properties, or combinations of materials, or adapts materials to certain uses; or\n(4) produces from materials a different kind of material with a new use.\n(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.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-508","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"c69951e314ed8fc6402768a70d4f832c6b56d7166647228b0cf061a25617ed39","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-507","next":"us-md/md.-code-tax-property-7-509"},"notice":"GroundRules: Original legal text. Not legal advice."}