Chapter 26 TAXATION*
Section 26-21 Definitions.
For the purposes of this article, the following words and
terms shall have the meanings
respectively ascribed thereto in this section:
Manufacturer. A person who shall hold or purchase personal property for the purpose of
adding to its value by any process of manufacturing, refining or the combination of different
materials; provided, the value of the raw material, finished products, tools, machinery and
appliances held or purchased by such person, company or corporation shall aggregate one
thousand dollars ($1,000.00).
Merchant. A person who shall deal in the selling of goods, wares and merchandise, including
commission merchants, grocers and dealers in drugs and medicines, at any store, stand or place
occupied for that purpose.
(Code 1964, § 16.230)
Cross reference(s)--Definitions and rules of construction generally, § 1-2.