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2. "To manufacture" means all activities of a commercial or industrial nature wherein <br /> labor or skill is applied, by hand or machinery, to materials or ingredients so that as a <br /> result thereof a new, different or useful product is produced for sale or commercial or <br /> 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 <br /> 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 raw <br /> materials or prepared materials by giving such materials, articles, and substances of trade <br /> or commerce new forms, qualities, properties or combinations including, but not limited <br /> to, such activities as making, fabricating, processing, refining, mixing, slaughtering, <br /> packing, aging, curing, mild curing, preserving, canning, and the preparing and freezing <br /> of fresh fruits and 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 than <br /> tangible storage media, including the delivery by use of a tangible storage media where <br /> the tangible storage media is not physically transferred to the purchaser. <br /> "Manufacturing" means the activity conducted by a manufacturer and is reported under <br /> the manufacturing classification. <br /> Newspaper, Magazine, Periodical. <br /> "Newspaper" means a publication offered for sale regularly at stated intervals at least <br /> once a week and printed on newsprint in tabloid or broadsheet format folded loosely <br /> together without stapling, glue, or any other binding of any kind. "Magazine" or <br /> "periodical" means any printed publication, other than a newspaper, issued and offered <br /> for sale regularly at stated intervals at least once every three months, including any <br /> supplement or special edition of the publication. Any publication meeting this definition <br /> qualifies regardless of its 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, directors, <br /> or officers and that holds a current tax exempt status as provided under Section 501(c)(3) <br /> of the Internal Revenue Code, as hereafter amended, or is specifically exempted from the <br /> requirement to apply for its tax exempt status under Section 501(c)(3) of the Internal <br /> Revenue Code, as hereafter amended. Where the term "nonprofit organization" is used, it <br /> is meant to include a nonprofit corporation. <br /> "Office" or "place of business" means a fixed location or permanent facility where the <br /> regular business of the person is conducted and which is either owned by the person or <br /> over which the person exercises legal dominion and control. The regular business of the <br /> person is presumed conducted at a location: <br /> 1. Whose address the person uses as its business mailing address; <br /> Page 8 of 56 <br />