§ 105-129.81. (See notes) Definitions. - North Carolina Statutes

§ 105‑129.81.  (Seenotes) Definitions.

The following definitionsapply in this Article:

(1)        Agrarian growthzone. – Defined in G.S. 143B‑437.010.

(2)        Air courierservices. – The furnishing of air delivery of individually addressed lettersand packages for compensation, in interstate commerce, except by the UnitedStates Postal Service.

(3)        Aircraft maintenanceand repair. – The provision of specialized maintenance or repair services forcommercial aircraft or the rebuilding of commercial aircraft.

(4)        Business property. –Tangible personal property that is used in a business and capitalized under theCode.

(5)        Companyheadquarters. – A corporate, subsidiary, or regional managing office, asdefined by NAICS in United States industry 551114, that is responsible forstrategic or organizational planning and decision making for the business on aninternational, national, or multistate regional basis.

(6)        Cost. – In the caseof property owned by the taxpayer, cost is determined pursuant to regulationsadopted under section 1012 of the Code. In the case of property the taxpayerleases from another, cost is value as determined pursuant to G.S. 105‑130.4(j)(2).

(7)        Customer servicecall center. – The provision of support service by a business to its customersby telephone or other electronic means to support products or services of thebusiness. For the purposes of this definition, an establishment is primarilyengaged in providing support services by telephone or other electronic meansonly if at least sixty percent (60%) of its calls are incoming or at leastsixty percent (60%) of its other electronic communications are initiated by itscustomers.

(8)        Development tier. – Theclassification assigned to an area pursuant to G.S. 143B‑437.08.

(9)        Electronic shoppingand mail order houses. – An industry in electronic shopping and mail orderhouses industry group 4541 as defined by NAICS.

(10)      Establishment. – Definedin 29 C.F.R. § 1904.46, as it existed on January 1, 2002.

(11)      Full‑time job.– A position that requires at least 1,600 hours of work per year and isintended to be held by one employee during the entire year. A full‑timeemployee is an employee who holds a full‑time job.

(12)      Hub. – Defined inG.S. 105‑164.3.

(13)      Informationtechnology and services. – An industry in one of the following:

a.         Internet serviceproviders, Web search portals, and data processing subsector 518 as defined byNAICS.

b.         Software publishersindustry group 5112 as defined by NAICS.

c.         Computer systemsdesign and related services industry group 5415 as defined by NAICS.

(14)      Long‑termunemployed worker. – An individual that has been totally unemployed for atleast the preceding 26 consecutive weeks as evidenced by records maintained bythe Employment Security Commission.

(15)      Manufacturing. – Anindustry in manufacturing sectors 31 through 33, as defined by NAICS, but notincluding quick printing or retail bakeries.

(16)      Motorsports facility.– A motorsports racetrack classified in the United States racetrack nationalindustry 711212, as defined by NAICS.

(17)      Motorsports racingteam. – A professional racing team primarily engaged in the research anddevelopment, design, manufacture, repair, maintenance, and operation of motorvehicles used in live motorsports racing events before a paying audience.

(18)      NAICS. – The NorthAmerican Industry Classification System adopted by the United States Office ofManagement and Budget as of December 31, 2002.

(19)      New job. – A full‑timejob that represents a net increase in the number of the taxpayer's employeesstatewide. A new employee is an employee who holds a new job. The term does notinclude a job currently located in this State that is transferred to thebusiness from a related member of the business.

(20)      Overdue tax debt. – Definedin G.S. 105‑243.1.

(21)      Purchase. – Definedin section 179 of the Code.

(22)      Related member. – Definedin G.S. 105‑130.7A.

(23)      Research anddevelopment. – An industry in scientific research and development servicesindustry group 5417 as defined by NAICS.

(24)      Urban progress zone.– The classification assigned to an area pursuant to G.S. 143B‑437.09.

(25)      Warehousing. – Anindustry in warehousing and storage subsector 493 as defined by NAICS.

(26)      Wholesale trade. – Anindustry in wholesale trade sector 42 as defined by NAICS. (2006‑252, s. 1.1; 2007‑484,s. 33(b).)