Taxable person defined as anyone controlling machines or processes producing specified goods, regardless of tax scheme enrollment. A taxable person is anyone who owns, possesses, operates, manages or controls a machine or undertakes any process producing specified goods, directly or through agents, and such ownership, possession or control suffices to constitute taxability regardless of output; persons using a machine placed at their disposal are taxable, and the person performing the final process that renders goods marketable is deemed the taxable person.