• Treatment of materials
• Recycling of waste and trash
• Air purification and treatment of water
• Printing services
• Food and drink preservation
• Services rendered by the mechanical or chemical processing, transformation or production of objects or inorganic or organic substances, including custom manufacturing services
• Transformation of an object or substance and any process involving a change in its essential properties (for example, dyeing a garment) or repair or maintenance work (for example, chromium plating of motor vehicle bumpers)
• Services of material treatment which may be present during the production of any substance or object other than a building, for example, services which involve cutting, shaping, polishing by abrasion or metal coating
• Joining of materials, for example, soldering or welding
• Processing and treatment of foodstuffs, for example, fruit crushing, flour milling, food and drink preservation, food smoking, freezing of foods
• Custom manufacturing of goods to the order and specification of others, for example, custom manufacturing of automobiles
• Services of a dental technician

Quilting, embroidering, custom tailoring, textile dyeing, applying finishes to textiles