44-1641. Definitions
In this article, unless the context otherwise requires:
1. "Business records" means records of any purchase, trade, barter or other
transaction that involves the receipt of scrap metals and that is made in the ordinary
course of business at or near the time of the purchase, trade, barter or transaction
including receipts, books or similar records as prescribed by section 44-1642, but does
not include correspondence, tax returns or financial statements.
2. "Ferrous metals" means those metals which will attract a magnet.
3. "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 licenses
or a governmental entity that sells scrap metal to a scrap metal dealer.
4. "Nonferrous metals" means those metals which will not normally attract a magnet
including copper, brass and aluminum.
5. "Scrap metal dealers" means each person or business entity including all
employees of the person or business entity, except automotive recyclers as defined and
licensed pursuant to title 28, chapter 10, and whose primary business is the dismantling,
selling or disposing of parts or accessories of motor vehicles engaged in the business of
purchasing, trading, bartering or otherwise receiving secondhand or castoff material of
any kind, except used beverage containers, which is commonly known as scrap metal.
6. "Scrap metals" includes insulated and uninsulated metallic cables.
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