(m) Substances used, intended for use, or designed for use in the manufacture of a controlled substance. In determining whether an object, product, substance or material is drug paraphernalia, a court or other authority should consider, in addition to all other logically relevant factors, the following:
a. Statements by an owner or by anyone in control of the object concerning its use;b. Prior convictions, if any, of an owner, or of anyone in control of the object, under any state or federal law relating to any controlled substance or imitation controlled substance;c. The proximity of the object, in time and space, to a direct violation of this chapter or chapter 579;d. The proximity of the object to controlled substances or imitation controlled substances;e. The existence of any residue of controlled substances or imitation controlled substances on the object;f. Direct or circumstantial evidence of the intent of an owner, or of anyone in control of the object, to deliver it to persons who he or she knows, or should reasonably know, intend to use the object to facilitate a violation of this chapter or chapter 579; the innocence of an owner, or of anyone in control of the object, as to direct violation of this chapter or chapter 579 shall not prevent a finding that the object is intended for use, or designed for use as drug paraphernalia;g. Instructions, oral or written, provided with the object concerning its use;h. Descriptive materials accompanying the object which explain or depict its use;i. National or local advertising concerning its use;j. The manner in which the object is displayed for sale;k. Whether the owner, or anyone in control of the object, is a legitimate supplier of like or related items to the community, such as a licensed distributor or dealer of tobacco products;l. Direct or circumstantial evidence of the ratio of sales of the object to the total sales of the business enterprise;m. The existence and scope of legitimate uses for the object in the community;n. Expert testimony concerning its use;o. The quantity, form or packaging of the product, substance or material in relation to the quantity, form or packaging associated with any legitimate use for the product, substance or material;