§209E-2 Definitions.
[1997 amendment retroactive to December 31, 1996. L 1997, c 262, §7.] As used in this chapter:"Department" means the department of business, economic development, and tourism.
"Director" means the director of business, economic development, and tourism.
"Education and training services" means courses and programs for international business executives in business management, marketing, financial services, human resources, risk management, and for technicians in environmental sciences and remediation.
"Enterprise zone" means an area declared by the governor to be eligible for the benefits of this chapter.
"Establishment" means a single physical location where business is conducted. A business firm may include one or more establishments, any number of which may be in the enterprise zones.
"Full-time employee" means any employee for whom the employer is legally required to provide employee fringe benefits.
"Information technology design and production services" means computer software development, imagery creation, and data compilation, but not consumer sales or service businesses.
"Medical and health care services" means medical research, clinical trials, and telemedicine, but not routine medical treatment or services.
"Qualified business" means any corporation, partnership, or sole proprietorship authorized to do business in the State which is qualified under section 209E-9 and is:
(1) Subject to the state corporate or individual income tax under chapter 235;
(2) Engaged in manufacturing, the wholesale sale of tangible personal property as defined in section 237-4, or a service business as defined in this chapter; or
(3) Engaged in producing agricultural products where the business is a producer as defined in section 237-5.
"Service business" for the purposes of this chapter means any corporation, partnership, or sole proprietorship that repairs ships or aircraft, provides telecommunication services, information technology design and production services, medical and health care services, or education and training services as defined in this chapter.
"Taxes due the State" means income taxes due under chapter 235.
"Telecommunication services" means terrestrial (copper and optical fiber cable) and satellite information delivery systems, switching systems, and ground stations, but not consumer services. [L 1986, c 78, pt of §1; am L 1988, c 141, §17; am L 1989, c 390, §1; am L 1990, c 293, §8; am L 1993, c 17, §1; am L 1995, c 91, §2; am L 1996, c 286, §1; am L 1997, c 262, §1]