As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Audio media; audio equipment.__"Audio media" means prerecorded magnetic tapes used for noncommercial playback of sound on audio equipment.__"Audio equipment" means equipment used to play audio media and equipment used for recording sound for subsequent noncommercial playback.

2.__Extended cable television services.__"Extended cable television services" means all cable television service that is in addition to the minimum service that can be purchased from a cable television supplier, including the use of associated equipment for which a charge is made. It does not include installation of the associated equipment for which a separate charge is levied.

3.__Fabrication services.__"Fabrication services" means the production of tangible personal property for a consideration for a person who furnishes, either directly or indirectly, the materials used in that production. "Fabrication services" does not include the production of tangible personal property if a sale to the consumer of the tangible personal property so produced would be exempt or otherwise not subject to tax under Part 3.

4.__Furniture.__"Furniture" means movable items that are intended to make a room or establishment useful for human habitation.

A.__"Furniture" includes:

(1)__Living room furniture, including, but not limited to, sofas, love seats, loungers, recliners, chairs, end tables, coffee tables, curio cabinets, home entertainment centers, book shelves and floor and table lamps;

(2)__Bedroom furniture, including, but not limited to, headboards, footboards, bed frames, mattresses, box springs, dressers, chests of drawers, mirrors, armoires, nightstands, bunk beds, roll-away beds and chests;

(3)__Baby furniture, including, but not limited to, cribs, dressers and changing tables;