Who is considered a second stage manufacturer?

A second stage manufacturer plays a specific role in the automotive industry by taking an incomplete vehicle, often a chassis, and performing modifications or adding equipment to complete it for its intended use. This process typically involves equipping the vehicle with features, installations, or modifications that meet specific customer or business requirements, effectively transforming it into a final product ready for sale or use.

For instance, a second stage manufacturer might take a chassis cab (an incomplete vehicle) and add a box for delivery or install specialized equipment for emergency services. This distinction is crucial—while other choices mention vehicle modifications or sales, they do not focus on the specific function of completing an incomplete vehicle, which is the primary characteristic of a second stage manufacturer. Thus, option B accurately captures the role of a second stage manufacturer within the broader context of vehicle production and modification.