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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. <br /> "Office" or "place of business" means a fixed location or permanent facility <br /> where the regular business of the person is conducted and which is either owned <br /> by the person or over which the person exercises legal dominion and control. <br /> The regular business of the person is presumed conducted at a location: <br /> 1. Whose address the person uses as its business mailing address; <br /> 2. Containing a telephone line listed in a public telephone directory or other <br /> similar publication under the business name; <br /> 3. Where the person holds itself out to the general public as conducting its <br /> regular business through signage or other means; and <br /> 4. Where the person is required to obtain any appropriate state and local <br /> business license or registration unless they are exempted by law from such <br /> 7 <br />