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 itsvalue 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.* *Thisprovisiondoesnotincludechapters421B,427C,435,452A,and453A,whichweremovedintothisTitlebytheCodeeditor;chapters 421B,427C,435,452A,and 453Acontaintheapplicableprovisionspertainingtothosechapters
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