1. A. To qualify for the tax credit, a qualified business entity shall establish or expand a business facility in the State that is primarily engaged in one or more of the following qualifying activities:

   1. (1) Manufacturing;
   2. (2) Mining;
   3. (3) Transportation;
   4. (4) Communications;
   5. (5) Agriculture;
   6. (6) Forestry;
   7. (7) Fishing;
   8. (8) Research, development, or testing;
   9. (9) Biotechnology;
   10. (10) Computer programming, data processing, or other computer-related services;
   11. (11) Central financial, real estate, or insurance services;
   12. (12) The operation of central administrative offices or a company headquarters;
   13. (13) A public utility;
   14. (14) Warehousing;
   15. (15) Business services, if the business facility established or expanded by the business entity is located in a State priority funding area; or

   16. (16) Operation of entertainment, recreation, cultural, or tourism-related activities in a multiuse facility located within a revitalization area, if the facility:

       1. (a) Generates a minimum of 1,000 new full-time equivalent filled positions in a 24-month period, and
       2. (b) Is not primarily used by a professional sports franchise or for gaming.
2. B. In determining whether a business facility is engaged in a qualifying activity, the Department shall consider the definitions set forth in the U.S. Department of Labor's Standard Industrial Classification Manual.

Authority: Economic Development Article, Title 6, Subtitle 3, Annotated Code of Maryland

Effective date: June 15, 1998 (25:12 Md. R. 949)

Regulation .04B amended effective March 6, 2000 (27:4 Md. R. 455); April 11, 2005 (32:7 Md. R. 686)

Regulation .06 amended effective December 25, 2000 (27:25 Md. R. 2285)

Regulation .11 amended effective December 25, 2000 (27:25 Md. R. 2285)

Regulation .11D amended effective April 11, 2005 (32:7 Md. R. 686)

Regulation .13 repealed effective November 12, 2001 (28:22 Md. R. 1937)