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or article extracted or manufactured, including direct and indirect overhead costs. The <br /> director may prescribe rules for the purpose of ascertaining such values. <br /> 3. Notwithstanding subsection 2 of this definition, the value of a product <br /> manufactured or produced for purposes of serving as a prototype for the development of a <br /> new or improved product shall correspond to (a) the retail selling price of such new or <br /> improved product when first offered for sale; or(b) the value of materials incorporated <br /> into the prototype in cases in which the new or improved product is not offered for sale. <br /> "Value proceeding or accruing" means the consideration, whether money, credits, <br /> rights, or other property expressed in terms of money, a person is entitled to receive or <br /> which is actually received or accrued. The term shall be applied, in each case, on a cash <br /> receipts or accrual basis according to which method of accounting is regularly employed <br /> in keeping the books of the taxpayer. <br /> "Wholesaling" means engaging in the activity of making sales at wholesale, and is <br /> reported under the wholesaling classification. <br /> is hereby amended to read as follows: <br /> 3.24.030 Definitions. <br /> In construing the provisions of this chapter, the following definitions shall be applied. <br /> Words in the singular number shall include the plural, and the plural shall include the <br /> singular. <br /> A. Definitions, A—I. <br /> Advance, Reimbursement. <br /> 1. "Advance"means money or credits received by a taxpayer from a customer or <br /> client with which the taxpayer is to pay costs or fees on behalf of the customer or client. <br /> 2. "Reimbursement" means money or credits received from a customer or client to <br /> repay the taxpayer for money or credits expended by the taxpayer in payment of costs or <br /> fees of the client. <br /> Agricultural Product, Farmer. <br /> 1. "Agricultural product" means any product of plant cultivation or animal husbandry <br /> including, but not limited to, a product of horticulture, grain cultivation, vermiculture, <br /> viticulture, or aquaculture as defined in RCW 15.85.020; plantation Christmas trees; turf; <br /> or any animal including but not limited to an animal that is a private sector cultured <br /> aquatic product as defined in RCW 15.85.020, or a bird, or insect, or the substances <br /> obtained from such an animal. "Agricultural product" does not include animals intended <br /> to be pets. <br /> 2. "Farmer" means any person engaged in the business of growing or producing, <br /> upon the person's own lands or upon the lands in which the person has a present right of <br /> possession, any agricultural product whatsoever for sale. "Farmer" does not include a <br /> person using such products as ingredients in a manufacturing process, or a person <br /> Page 17 of 56 <br />