The term does not include constructing, altering, servicing,
repairing or improving real estate or repairing, servicing or
installing tangible personal property, nor the producing of a
commercial motion picture, nor the cooking, freezing or baking
of fruits, vegetables, mushrooms, fish, seafood, meats, poultry
or bakery products.
(c.1) "Blasting." The use of any combustible or explosive
composition in the removal of material resources, minerals and
mineral aggregates from the earth including the separation of
the dirt, waste and refuse in which they are found.
(d) "Processing." The performance of the following
activities when engaged in as a business enterprise:
(1) The filtering or heating of honey, the cooking,
baking or freezing of fruits, vegetables, mushrooms, fish,
seafood, meats, poultry or bakery products, when the person
engaged in the business packages the property in sealed
containers for wholesale distribution.
(1.1) The processing of fruits or vegetables by
cleaning, cutting, coring, peeling or chopping and treating
to preserve, sterilize or purify and substantially extend the
useful shelf life of the fruits or vegetables, when the
person engaged in the activity packages the property in
sealed containers for wholesale distribution.
(2) The scouring, carbonizing, cording, combing,
throwing, twisting or winding of natural or synthetic fibers,
or the spinning, bleaching, dyeing, printing or finishing of
yarns or fabrics, when the activities are performed prior to
sale to the ultimate consumer.
(3) The electroplating, galvanizing, enameling,
anodizing, coloring, finishing, impregnating or heat treating
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