| | | (5) Bakery items, including bread, rolls, buns, | | biscuits, bagels, croissants, pastries, doughnuts, | | Danish pastries, cakes, tortes, pies, tarts, muffins, | | bars, cookies and tortillas, if sold without eating | | utensils provided by the seller. |
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| | | 8-E. Prescription. "Prescription" means an order, formula or | | recipe issued in any form of oral, written, electronic or other | | means of transmission by a duly licensed practitioner authorized | | by the laws of the State. |
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| | | 8-F. Prewritten computer software. "Prewritten computer | | software" means computer software, including prewritten upgrades, | | that is not designed and developed by the author or other creator | | to the specifications of a specific purchaser. Computer software | | created by combining 2 or more prewritten computer software | | programs or portions thereof is prewritten computer software. | | "Prewritten computer software" includes software designed and | | developed by the author or other creator to the specifications of | | a specific purchaser when it is sold to a person other than the | | specific purchaser. When a person modifies or enhances computer | | software of which the person is not the author or creator, the | | person is deemed to be the author or creator only of the person's | | modifications or enhancements. Prewritten computer software or a | | prewritten portion thereof that is modified or enhanced to any | | degree, when the modification or enhancement is designed and | | developed to the specifications of a specific purchaser, remains | | prewritten computer software; except that when a reasonable, | | separately stated charge for the modification or enhancement is | | shown on an invoice or other statement of the price given to the | | purchaser, the modification or enhancement does not constitute | | prewritten computer software. |
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| | | 9-A. Primarily. "Primarily," when used in relation to | | machinery or equipment used in production, means more than 50% of | | the time during the period that begins on the date on which the | | machinery or equipment is first placed in service by the | | purchaser and ends 2 years from that date or at the time that the | | machinery or equipment is sold, scrapped, destroyed or otherwise | | permanently removed from service by the taxpayer, whichever | | occurs first. |
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| | | 9-B. Production. "Production" means an operation or | | integrated series of operations engaged in as a business or | | segment of a business that transforms or converts personal | | property by physical, chemical or other means into a different | | form, composition or character from that in which it originally | | existed. "Production" includes film production. |
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