In AS 36.30.322 — 36.30.338, (1) “Alaska product” means a product of which not less than 25 percent of the value, as determined in accordance with regulations adopted under AS 36.30.332(a), has been added by manufacturing or production in the state;
(2) “produced or manufactured” means processing, developing, or making an item into a new item with a distinct character and use through the application within the state of materials, labor, skill, or other services;
(3) “product” means materials or supplies but does not include gravel and asphalt;
(4) “recycled Alaska product” means an Alaska product of which not less than 50 percent of the value of the product consists of a product that was previously used in another product, if the recycling process is done in the state.