The Taxpayer in Determination #92-231 created gift baskets that contained a variety of individually wrapped food items which the Department concluded did not qualify as manufacturing. However, WAC 458-20-136 Manufacturing, Processing for Hire, and Fabricating, was amended to clarify what activities the Department considered manufacturing. The subsequent amendment did not address gift baskets and therefore created Taxpayer confusion. As a result, the Department determined that it is in the best interests of taxpayers that determination #92-231 be withdrawn.