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5 <br /> 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 fowls, 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 digital goods or the production of <br /> computer software if the computer software is delivered from the seller to the purchaser <br /> by means other than tangible storage media,including the delivery by use of a tangible <br /> storage media where the tangible storage media is not physically transferred to the <br /> 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,direct(,) <br /> or officers and that holds a current tax exempt status as provided under Section 501(c)(3) <br /> 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 /> • Paget456 <br />