Yeah you said that before.
I asked you to name some of them. you didn't.
So I will give you one. Mountain man living on bear meat could actually live with the aid of a knife he pounds out of a rock, but it would be a lot easier if he had a steel knife.
He could forge one himself I suppose if he knew how to build the smelter and a forge and a hammer, but then I guess he would be in the manufacturing business himself.
You can trace most things back to manufacturing if you try hard enough. The question is why should the government give preferences through the tax code? Shouldn’t everyone pay the same rate, or should it depend on whether or not they engage in activities the government deems preferable?
Is McDonalds a manufacturer? Afterall, they build hamburgers.