A manufacturer’s license must be obtained by every person who engages in the business of applying labor, by hand or with the aid of machinery, to raw materials or to partially processed materials resulting
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in substantial transformation of some material into a form capable of use different from that to which it could be put before such substantial transformation. The annual fee for a manufacturer’s license is: (a) For hand manufacturer $25.00 (b) For machine manufacturer $80.00
SOURCE: GC § 16106. Amended by P.L. 29-002:V:I:27 (May 18, 2007).