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1. "Manufacturer" means every person who, either directly or by contracting
<br /> with others for the necessary labor or mechanical services, manufactures for sale
<br /> or for commercial or industrial use, from the person's own materials or
<br /> ingredients, any products. When the owner of equipment or facilities furnishes, or
<br /> sells to the customer prior to manufacture, materials or ingredients equal to less
<br /> than twenty percent of the total value of all materials or ingredients that become
<br /> a part of the finished product, the owner of the equipment or facilities will be
<br /> deemed to be a processor for hire, and not a manufacturer. A business not
<br /> located in this city that is the owner of materials or ingredients processed for it in
<br /> this city by a processor for hire shall be deemed to be engaged in business as a
<br /> manufacturer in this city.
<br /> 2. "To manufacture" means all activities of a commercial or industrial nature
<br /> wherein labor or skill is applied, by hand or machinery, to materials or ingredients
<br /> so that as a result thereof a new, different or useful product is produced for sale
<br /> 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
<br /> other dental laboratory 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
<br /> raw materials or prepared materials by giving such materials, articles, and
<br /> substances of trade or commerce new forms, qualities, properties or
<br /> combinations including, but not limited to, such activities as making, fabricating,
<br /> processing, refining, mixing, slaughtering, packing, aging, curing, mild curing,
<br /> preserving, canning, and the preparing and freezing of fresh fruits and
<br /> vegetables.
<br /> "To manufacture" shall not include the production of computer software if the
<br /> computer software is delivered from the seller to the purchaser by means other
<br /> than tangible storage media, including the delivery by use of a tangible storage
<br /> media where the tangible storage media is not physically transferred to the
<br /> purchaser.
<br /> Newspaper, Magazine, Periodical.
<br /> "Newspaper" means a publication offered for sale regularly at stated intervals
<br /> at least once a week and printed on newsprint in tabloid or broadsheet format
<br /> folded loosely together without stapling, glue, or any other binding of any kind.
<br /> "Magazine" or "periodical" means any printed publication, other than a
<br /> newspaper, issued and offered for sale regularly at stated intervals at least once
<br /> every three months, including any supplement or special edition of the
<br /> publication. Any publication meeting this definition qualifies regardless of its
<br /> content.
<br /> "Nonprofit corporation" or "nonprofit organization" means a corporation or
<br /> organization in which no part of the income can be distributed to its members,
<br /> directors, or officers and that holds a current tax exempt status as provided under
<br /> Section 501(c)(3) of the Internal Revenue Code, as hereafter amended, or is
<br /> specifically exempted from the requirement to apply for its tax exempt status
<br /> under Section 501(c)(3) of the Internal Revenue Code, as hereafter amended.
<br /> Where the term "nonprofit organization" is used, it is meant to include a nonprofit
<br /> corporation.
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