Manufacturing and launching services are only exempt in Virginia if NASA’s facility is owned, leased, or operated by on behalf of the Virginia Commercial Space Flight Authority (VCSFA). Since NASA’s facility did not heed the rule of the VCSFA’s involvement, the manufacturing and services were not included in the state’s manufacturing exemption. (Ruling of Commissioner, Virginia Department of Taxation, P.D. 02-114, August 14, 2002)