THE COMPANY THAT IS PHYSICALLY MANUFACTURING THE PRODUCTS IS THE MANUFACTURER. Even if you own the design rights, copyrights, etc. of a product and contract another company to manufacturer your product(s) for you, under these tagging laws for stuffed articles, your company is NOT the manufacturer. I must reiterate: THE COMPANY THAT IS PHYSICALLY MANUFACTURING THE PRODUCTS IS THE MANUFACTURER.
The manufacturer is required to obtain a URN and register in the states requiring registration where their products will be sold - sold either by them or any other company. Put another way - if the products will BE OFFERED for sale in a state that requires registration for that product - the manufacturer will be required to have a license in that state.
The URN the manufacturer receives allows the manufacturer's bedding & furniture products (covered under the tagging law) to be sold to ANY company that wishes to buy and sell their products in the U.S. If the manufacturer has multiple plants, each plant must have a different URN. The manufacturer is required to renew each of their licenses before they expire as long as their products are being sold in any of the states where the licenses are held.
Manufacturer registration is required in ALL 15 states. Registration is not required in all 15 states for all types of products. For example - NY only requires registration for mattresses, and TX does not require registration for upholstered furniture products.