In this article, unless the context otherwise requires:
1. "Automotive recycler" has the same meaning prescribed in section 28-101.
2. "Industrial account" means a person or business entity that files or is required to file monthly returns for that person's or entity's transaction privilege tax license or a governmental entity that sells lead acid batteries to an automotive recycler.
3. "Lead acid battery" means a battery with a core of elemental lead and a capacity of six or more volts that is suitable for use in a vehicle or a boat.
4. "Peace officer" includes a law enforcement officer who is employed by the department of transportation.
5. "Used automotive components dealer":
(a)Means any business that purchases used components of a motor vehicle with the intent to resell.
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In this article, unless the context otherwise requires:
1. "Automotive recycler" has the same meaning prescribed in section 28-101.
2. "Industrial account" means a person or business entity that files or is required to file monthly returns for that person's or entity's transaction privilege tax license or a governmental entity that sells lead acid batteries to an automotive recycler.
3. "Lead acid battery" means a battery with a core of elemental lead and a capacity of six or more volts that is suitable for use in a vehicle or a boat.
4. "Peace officer" includes a law enforcement officer who is employed by the department of transportation.
5. "Used automotive components dealer":
(a) Means any business that purchases used components of a motor vehicle with the intent to resell.
(b) Does not include:
(i) An automotive recycler who is licensed pursuant to title 28, chapter 10.
(ii) A lead acid battery seller who is required to accept lead acid batteries pursuant to section 44-1323, subsection A.