# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 27 — More Jobs for Marylanders

#### Regulation .07 Eligible Business Activities.

*COMAR 24.05.27.07*

A. 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 manufacturing or any other business activity in an opportunity zone not excluded by Regulation .04B(3)(b) of this chapter.

B. In determining whether a business facility is engaged in a manufacturing activity, the Department shall consider the definitions set forth in the U.S. Department of Labor’s Standard Industrial Classification Manual.