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: Manufacturing; Mining; Transportation; Communications; Agriculture; Forestry; Fishing; Research, development, or testing; Biotechnology; Computer programming, data processing, or other computer-related services; Central financial, real estate, or insurance services; The operation of central administrative offices or a company headquarters; A public utility; Warehousing; Business services, if the business facility established or expanded by the business entity is located in a State priority funding area; or Operation of entertainment, recreation, cultural, or tourism-related activities in a multiuse facility located within a revitalization area, if the facility: Generates a minimum of 1,000 new full-time equivalent filled positions in a 24-month period, and Is not primarily used by a professional sports franchise or for gaming. 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.