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newspaper, issued and offered for sale regularly at stated intervals at
<br /> least once every three months, including any supplement or special
<br /> edition of the publication. Any publication meeting this definition qualifies
<br /> regardless of its content.
<br /> "Non-profit corporation or non-profit organization." "Non-profit
<br /> corporation or non-profit organization" means a corporation or
<br /> organization in which no part of the income can be distributed to its
<br /> members, directors, or officers and that holds a current tax exempt
<br /> status as provided under Sec. 501(c)(3) of the Internal Revenue Code,
<br /> as hereafter amended, or is specifically exempted from the requirement
<br /> to apply for its tax exempt status under Sec. 501(c)(3) of the Internal
<br /> Revenue Code, as hereafter amended. Where the term non-profit
<br /> organization is used, it is meant to include a non-profit corporation.
<br /> "Office" or "place of business" means a fixed location or permanent
<br /> facility where the regular business of the person is conducted and which
<br /> is either owned by the person or over which the person exercises legal
<br /> dominion and control. The regular business of the person is presumed
<br /> 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
<br /> other similar publication under the business name; and
<br /> 3. Where the person holds itself out to the general public as
<br /> conducting its regular business through signage or other means; and
<br /> 4. Where the person is required to obtain any appropriate state and
<br /> local business license or registration unless they are exempted by law
<br /> from such requirement. A vehicle such as a pick-up, van, truck, boat or
<br /> other motor vehicle is not an office or place of business. A post office box
<br /> is not an office or place of business. If a person has an office or place of
<br /> business, the person's home is not an office or place of business unless
<br /> it meets the criteria for office or place of business above. If a person has
<br /> no office or place of business, the person's home or apartment within the
<br /> city will be deemed the place of business.
<br /> "Person" means any individual, receiver, administrator, executor,
<br /> assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint
<br /> venture, club, company, joint stock company, business trust, municipal
<br /> corporation, political subdivision of the state of Washington, corporation,
<br /> limited liability company, association, society, or any group of individuals
<br /> acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or
<br /> otherwise and the United States or any instrumentality thereof.
<br /> "Processing for hire" means the performance of labor and mechanical
<br /> services upon materials or ingredients belonging to others so that as a
<br /> result a new, different or useful product is produced for sale, or
<br /> commercial or industrial use. A processor for hire is any person who
<br /> would be a manufacturer if that person were performing the labor and
<br /> mechanical services upon that person's own materials or ingredients. If a
<br /> person adds materials or ingredients equal to twenty percent or more of
<br /> the total value of all materials or ingredients that become a part of the
<br /> finished product the person will be deemed to be a manufacturer and not
<br /> a processor for hire.
<br /> "Product, By-product."
<br /> "Product" means tangible personal property, including articles,
<br /> substances, or commodities created, brought forth, extracted, or
<br /> manufactured by human or mechanical effort.
<br /> "By-product" means any additional product, other than the principal or
<br /> intended product, which results from extracting or manufacturing
<br /> activities and which has a market value, without regard to whether or not
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