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without any deduction on account of the cost of tangible property sold,the cost of materials used, labor
<br /> costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and
<br /> without any deduction on account of losses.
<br /> "Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible or intangible
<br /> personal property, digital goods, digital codes, digital automated services or for other services rendered,
<br /> without any deduction on account of the cost of property sold,the cost of materials used, labor costs,
<br /> interest, discount paid, delivery costs,taxes, or any other expense whatsoever paid or accrued and
<br /> without any deduction on account of losses.
<br /> "In this city" or"within this city" includes all federal areas lying within the corporate city limits of the city
<br /> of Everett.
<br /> B. Definitions,J—R.
<br /> Manufacturer,To Manufacture.
<br /> 1. "Manufacturer" means every person who, either directly or by contracting with others for the
<br /> necessary labor or mechanical services, manufactures for sale or for commercial or industrial use, from
<br /> the person's own materials or ingredients, any products. When the owner of equipment or facilities
<br /> furnishes, or sells to the customer prior to manufacture, materials or ingredients equal to less than
<br /> twenty percent of the total value of all materials or ingredients that become a part of the finished
<br /> product,the owner of the equipment or facilities will be deemed to be a processor for hire, and not a
<br /> manufacturer.A business not located in this city that is the owner of materials or ingredients processed
<br /> for it in this city by a processor for hire shall be deemed to be engaged in business as a manufacturer in
<br /> this city.
<br /> 2. "To manufacture" means all activities of a commercial or industrial nature wherein labor or skill is
<br /> applied, by hand or machinery,to materials or ingredients so that as a result thereof a new, different or
<br /> useful product is produced for sale or commercial or industrial use, and shall include:
<br /> a. The production of special-made or custom-made articles;
<br /> b. The production of dental appliances, devices, restorations, substitutes, or other dental laboratory
<br /> products by a dental laboratory or dental technician;
<br /> c. Crushing and/or blending of rock, sand, stone,gravel, or ore;
<br /> d. The producing of articles for sale or for commercial or industrial use from raw materials or prepared
<br /> materials by giving such materials, articles, and substances of trade or commerce new forms, qualities,
<br /> properties or combinations including, but not limited to, such activities as making,fabricating,
<br /> processing, refining, mixing, slaughtering, packing, aging, curing, mild curing, preserving, canning, and
<br /> the preparing and freezing of fresh fruits and vegetables.
<br /> "To manufacture" shall not include the production of digital goods or the production of computer
<br /> software if the computer software is delivered from the seller to the purchaser by means other than
<br /> tangible storage media, including the delivery by use of a tangible storage media where the tangible
<br /> storage media is not physically transferred to the purchaser.
<br /> me
<br /> Lre 2019 ORDINANCE: Business and Occupation Tax Page 8 of 40
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