Which manufacturing site is included in the annual report for the aerospace industry tax adjustments?
The location(s) where a person is manufacturing commercial airplanes or components of such airplanes within this state is the manufacturing site(s) included in the annual report. A “commercial airplane” has its ordinary meaning, which is an airplane certified by the Federal Aviation Administration (“FAA”) for transporting persons or property, and any military derivative of such an airplane. A “component” means a part or system certified by the FAA for installation or assembly into a commercial airplane. (ii) Which manufacturing site is included in the annual report for the aluminum industry tax adjustments? The location(s) where a person who is an aluminum smelter engaging in the business of manufacturing aluminum within this state is the manufacturing site(s) included in the annual report. An “aluminum smelter” means the manufacturing facility of any direct service industrial customer that processes alumina into aluminum. A “direct service industrial customer” means a person who is an
