Definitions.

1. As used in this chapter , unless the context otherwise requires, “book” , “list” , “record” , or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1 . 2. A person who purchases, receives, or holds personal property of any description for the purpose of adding to its value by a process of manufacturing, refining, purifying, combining of different materials, or by the packing of meats, with a view to selling the property for gain or profit, is a “manufacturer” for the purposes of this Title.* [C51, §469; R60, §724; C73, §816; C97, §1319; C24, 27, 31, 35, 39, § 6975; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §428.20 ] 89 Acts, ch 296, §53 ; 90 Acts, ch 1168, §48 ; 94 Acts, ch 1023, §53 ; 2000 Acts, ch 1148, §1 ; 2020 Acts, ch 1062, §94 Referred to in §420.207 , 428.23 *This provision does not include chapters 421B , 427C , 435 , 452A , and 453A , which were moved into this Title by the Code editor; chapters 421B , 427C , 435 , 452A , and 453A contain the applicable provisions pertaining to those chapters