1. (a) An eligible business shall be involved in industrial processes, mining, manufacturing or other industrial sectors that include the following types of activities:

   1. (1) Manufacturing operations.
   2. (2) Industrial operations.
   3. (3) Agricultural processes.
   4. (4) Mining operations.
2. (b) Service, mercantile, commercial or retail operations which indirectly aid mining operations are not eligible.

Cross References

This section cited in 12 Pa. Code § 71.5 (relating to machinery and equipment).