aa.

) "Gross Sales or Receipts" — include the total amount of money or its equivalent representing
the contract price, compensation or service fee, including the amount charged or materials supplied
with the services and deposits or advance payments actually or constructively received during the
taxable quarter for the services performed for another person excluding discounts if determined at the
time of sales, sales return, excise tax, and value-added tax (VAT).

gg.) "Manufacturer" — includes every person who, for the purpose of sale or distribution to others
and not for his own use or consumption, by physical or chemical process: (1) alters the exterior
texture or form, or inner substance of any raw material, or manufactured or partially manufactured
product in such manner as to prepare it for a special use or uses to which it could not have been put
in its original condition; (2) alters the quality of any such raw material or manufactured or partially
manufactured product so as to reduce it to marketable shape, or prepare it for any use of industry; or
(3) combines any raw material, or materials or products of the same or of a different kind, in such
manner that the finished product of such process or manufacture can be put to a special use or uses to
which such material, or manufactured or partially manufactured product in its original condition
could not have been put.

hh.) "Manufacturer of cigar or cigarettes" — includes those whose business is to make or

manufacture cigars, or cigarettes or both for sale; but the term does not include artisans or
apprentices employed to make cigars or cigarettes from materials supplied by the employer, the latter
being lawfully engaged in the manufacture of cigars and/or cigarettes.

ii.)"Manufacturer of Tobacco" - includes every person whose business is to manufacture tobacco

or snuff, whether such manufacture by cutting, pressing, grinding or rubbing any raw or leaf tobacco,
or otherwise preparing raw or leaf tobacco, or manufacture or partially manufacture tobacco and
snuff, or putting up for manufacture scraps, refuse, or stems of tobacco resulting from any waste by
sifting, twisting, screening, or by any other process.