The following costs shall be ineligible for computing the allowable tax credit:

1. (1) Expenditures for land and buildings;
2. (2) Feasibility studies;
3. (3) Engineering costs of buildings;
4. (4) Equipment used to service the waste reduction, reuse, or recycling equipment;
5. (5) Replacement parts which serve only to keep existing waste reduction, reuse, or recycling equipment in its ordinary efficient operating condition;
6. (6) Service contracts;
7. (7) Sales tax;
8. (8) Maintenance;
9. (9) Repairs; and
10. (10) Expenditures for waste reduction, reuse, or recycling equipment for which a tax credit has been previously issued.