Small Businesses Self-Employed Internal Revenue Service

Manufacturing is the production of merchandise for use or sale using labour and machines, tools, chemical and biological processing, or formulation. The term may refer to a range of human activity, from handicraft to high tech, but is most commonly applied to industrial production, in which raw materials are transformed into finished goods on a large scale. Transportation businesses such as railways, airlines, and shipping companies deliver goods and individuals to their destinations for a fee.

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