Eligibility
Manufacturers in NAICS codes 31-33
Businesses primarily engaged in the design and development of prepackaged software, digital content production and preservation, computer processing, data preparation services or information retrieval services. Eligible computer-related businesses must derive at least 75% of their revenue from out-of-state sales
Businesses primarily engaged in motion picture production that derive at least 75%Â of their revenue from out-of-state sales
Distribution centers that derive 75% of their sales revenue from out-of-state customers
Intermodal facilities with more than one (1) mode of interconnected movement of freight, commerce, or passengers
Office sector businesses that support primary business needs and that are non-retail businesses deriving at least seventy-five percent (75%) of their sales revenue from out-of-state
National or regional corporate headquarters as classified in the NAICS code 551114
Firms primarily engaged in commercial, physical and biological research as classified in the NAICS code 541710
Scientific and technical services businesses that derive at least 75% of their revenue from out-of-state sales. The average hourly wage paid by these businesses must exceed 150% of the county or state average hourly wage, whichever is less.