“Wiping rags,” as used in this article means cloths and rags, other than reusable rental cloths or towels, used for any or all of the following purposes:
(a) Wiping and cleaning the surfaces of machinery, machines, tools, locomotives, engines, motor cars, automobiles, cars, carriages, windows, furniture, and surfaces of articles, appliances, and engines in factories, shops, steamships, and steamboats.
(b) Generally for cleaning in industrial employment.
(c) Used by mechanics and workmen for wiping from their hands and bodies soil incident to their employment.