### Question
What is the definition of manufacturing facility?


### Answer
The definition of **manufacturing facility** is as follows in *26 U.S.C. § 144*:

> any facility which is used in the manufacturing or production of tangible personal property (including the processing resulting in a change in the condition of such property)

#### Citation:
  - *26 U.S.C. § 144*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

