If it's a service, it doesn't count, unless I made something for you, in which case it counts. If I build you a model, it counts. If I repair the model I built for you after you drop it, it doesn't count. If my assistant helps me build something, their labor doesn't count, unless they help me repair it, then it counts.
If it's a product, it counts. Unless you can eat it. But not if I prepare it for you. You'll have to unwrap that candy bar on your own. If you can drink it, it doesn't count. Unless it has bubbles, then it counts. But not if it's juice. But if it's referred to as a supplement, it counts.
None of it counts if I ship it out of state, but it might count for you when you get it. If the government is involved, it never counts.
And that's why I don't have my Warmachine models assembled yet.