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K. "Extractor." "Extractor" means every person who from the person's own land or
<br />from the land of another under a right or license granted by lease or contract,
<br />either directly or by contracting with others for the necessary labor or mechanical
<br />services, for sale or for commercial or industrial use, mines, quarries, takes or
<br />produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other
<br />natural resource product; or fells, cuts or takes timber, Christmas trees, other than
<br />plantation Christmas trees, or other natural products; or takes fish, shellfish, or
<br />other sea or inland water foods or products. "Extractor" does not include persons
<br />performing under contract the necessary labor or mechanical services for others;
<br />or persons meeting the definition of farmer.
<br />L. "Extractor for Hire" "Extractor for hire" means a person who performs under
<br />contract necessary labor or mechanical services for an extractor.
<br />M. "Gross income of the business." "Gross income of the business" means the
<br />value proceeding or accruing by reason of the transaction of the business engaged
<br />in and includes gross proceeds of sales, compensation for the rendition of
<br />services, gains realized from trading in stocks, bonds, or other evidences of
<br />indebtedness, interest, discount, rents, royalties, fees, commissions, dividends,
<br />and other emoluments however designated, all without any deduction on account
<br />of the cost of tangible property sold, the cost of materials used, labor costs,
<br />interest, discount, delivery costs, taxes, or any other expense whatsoever paid or
<br />accrued and without any deduction on account of losses.
<br />N. "Gross proceeds of sales." "Gross proceeds of sales" means the value
<br />proceeding or accruing from the sale of tangible personal property, digital goods,
<br />digital codes, digital automated services or for other services rendered, without any
<br />deduction on account of the cost of property sold, the cost of materials used, labor
<br />costs, interest, discount paid, delivery costs, taxes, or any other expense
<br />whatsoever paid or accrued and without any deduction on account of losses.
<br />O. "Manufacturing." "Manufacturing" means the activity conducted by a
<br />manufacturer and is reported under the manufacturing classification.
<br />P. "Manufacturer," "to manufacture."
<br />1. "Manufacturer" means every person who, either directly or by contracting with
<br />others for the necessary labor or mechanical services, manufactures for sale
<br />or for commercial or industrial use from the person's own materials or
<br />ingredients any products. When the owner of equipment or facilities furnishes,
<br />or sells to the customer prior to manufacture, materials or ingredients equal to
<br />less than twenty percent (20%) of the total value of all materials or ingredients
<br />that become a part of the finished product, the owner of the equipment or
<br />facilities will be deemed to be a processor for hire, and not a manufacturer.
<br />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
<br />ingredients so that as a result thereof a new, different or useful product is
<br />produced for sale 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,
<br />substitutes, or other dental laboratory products by a dental
<br />laboratory or dental technician;
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