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16.
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<br />17.
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<br />18.
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<br />19.
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<br />livestock, including, without limitation, barns, corrals, feedlots,
<br />and swine houses.
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<br />"Person" includes any individual, firm, limited liability company,
<br />partnership, joint venture, corporation, estate, or trust or any group
<br />or combination acting as a unit, and the plural as well as the
<br />singular number. "Person" also means an individual, corporation,
<br />limited liability company, partnership, firm, joint venture,
<br />association, estate, trust, receiver, or group acting as a unit and
<br />includes the plural as well as the singular number.
<br />
<br />"Precious metal bullion" means any precious metal, including, but
<br />not limited to, gold, silver, platinum, and palladium, that has been
<br />put through a process of refining and is in such a state or condition
<br />that its value depends upon its precious metal content and not its
<br />form.
<br />
<br />"Pre-press preparation printing materials" means those tangible
<br />products converted to use for a specific print job that are
<br />subsequently saved but can only be reused for that same print
<br />client on rerun. Title to such pre-press preparation printing
<br />materials must pass to an independent customer with the sale of the
<br />printed materials, and they must be reusable for their original
<br />purpose or a similar purpose after the press run. Examples of "pre-
<br />press preparation printing materials" include, but are not limited to,
<br />photos, color keys, dies, engravings, light sensitive film or paper,
<br />masking sheets of any material, plates, rotogravure cylinders, and
<br />proofing samples of any material. No disposable materials or
<br />materials consumed to a significant degree are pre-press
<br />preparation printing materials for the purposes of this Chapter.
<br />Examples of disposable or consumable materials include, but are
<br />not limited to, tape, alcohol, glues, adhesives, washes, silicon
<br />solutions, pens, markers, and cleaners.
<br />
<br />"Purchase price" means the price to the consumer, exclusive of any
<br />direct tax imposed by the federal government or by this Chapter,
<br />and, in the case of all retail sales involving the exchange of
<br />property, also exclusive of the fair market value of the property
<br />exchanged at the time and place of the exchange, if:
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<br />a. Such exchanged property is to be sold thereafter in the
<br />usual course of the retailer's business; or
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<br />b. Such exchanged property is a vehicle and is exchanged for
<br />another vehicle and both vehicles are subject to licensing,
<br />registration, or certification under the laws of this state, including,
<br />but not limited to, vehicles operating upon public highways, off-
<br />highway recreation vehicles, watercraft, and aircraft.
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