Does Prefab Manufacturing Pass the “Substantial Transformation” Test ?
March 2, 2015
With or without legal advice, many contractors develop manufacturing processes to produce products they are confident certifying as Trade Agreement Act (TAA) compliant. Procuring agencies accept the certification and make the purchase. The Government Accountability Office (GAO) decision in Sea Box, Inc., B-409963.3 (February 4, 2015), suggests, however, that contractors…