To qualify for a 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; Filmmaking; Resort/recreational business (excluding adult entertainment); Agriculture; Forestry; Fishing; Research, development, or testing; Biotechnology; Computer programming, information technology, 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; or Business services. In determining whether a business facility is engaged in a qualifying activity, the Department may consider the definitions set forth in the U.S. Office of Management and Budget's Standard North American Industrial Classification Manual.