2-A. Directly. "Directly," when used in relation to production of tangible personal property, refers to those activities or operations which constitute an integral and essential part of production, as contrasted with and distinguished from those activities or operations which are simply incidental, convenient or remote to production.

2-D. Delivered electronically. "Delivered electronically" means delivered to the purchaser by means other than tangible storage media.

2-E. Delivery charges. "Delivery charges" means charges by the seller of tangible personal property or taxable services for preparation and delivery to a location designated by the purchaser of the property or services. "Delivery charges" includes, but is not limited to, charges for transportation, shipping, postage, handling, crating and packing.

2-F. Dietary supplement. "Dietary supplement" means any product, other than tobacco, intended to supplement the diet that:

A.__Contains one or more of the following dietary ingredients:

(1) A vitamin;

(2) A mineral;

(3) An herb or other botanical;

(4) An amino acid;

(5) A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or

(6) A concentrate, metabolite, constituent, extract or combination of any ingredient described in this paragraph;

B. Is intended for ingestion in tablet, capsule, powder, softgel, gelcap or liquid form or, if not intended for ingestion in such a form, is not represented as being a conventional food and is not represented as being for use as a sole item of a meal or of the diet; and