Upon every person engaging within this state in business as a manufacturer, except persons taxable as manufacturers under other provisions of this chapter; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, manufactured, multiplied by the rate of 0.484 percent. The measure of the tax is the value of the products, including by-products, so manufactured regardless of the place of sale or the fact that deliveries may be made to points outside the state. [ 2004 c 24 s 4; (2017 3rd sp.s. c 37 s 518); (2017 3rd sp.s. c 37 s 517 expired January 1, 2018); (2017 c 135 s 9); (2010 c 114 s 104); (2003 c 149 s 3); 1998 c 312 s 3; 1993 sp.s. c 25 s 102; 1981 c 172 s 1; 1979 ex.s. c 196 s 1; 1971 ex.s. c 281 s 3; 1969 ex.s. c 262 s 34; 1967 ex.s. c 149 s 8; 1965 ex.s. c 173 s 5; 1961 c 15 s 82.04.240. Prior: 1959 c 211 s 1; 1955 c 389 s 44; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]
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