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469. Economic Development Page j ot 4 payroll of the operations of the business that qualifY for the abatement must be for employees engaged in one of the following Jines of business or any combination of them: (I) manufacturing; (2) agricultural processing; (3) mining; (4) research and development; (5) warehousing; or (6) qualified high technology. Alternatively, a qualified business also includes a taxpayer whose real and personal property is subject to valuation under Minnesota Rules, chapter 8100. (c)(l) "Manufacturing" means the material staging and production of tangible personal property by procedures commonly regarded as manufacturing, processing, fabrication, or assembling which changes some existing material into new shapes, new qualities, or new combinations. (2) "Mining" has the meaning given in section 613(c) of the Internal Revenue Code of 1986. (3) "Agricultural processing" means transforming, packaging, sorting, or grading livestock or livestock products, agricultural commodities, or plants or plant products into goods that are used for intermediate or final consumption inCluding goods for nonfood use. (4) "Research and development" means qualified research as defined in section 41(d) of the Internal Revenue Code of 1986. (5) "Qualified high technology" means one or more of the following activities: (i) advanced computing, which is any technology used in the design and development of any of the following: (A) computer hardware and software; (B) data communications; and (C) information technologies; (ii) advanced materials, which are materials with engineered properties created through the development of specialized process and synthesis technology; (iii) biotechnology, which is any technology that uses living organisms, cells, macromolecules, microorganisms, or substances from living organisms to make or modifY a product, improve plants or animals, or develop microorganisms for useful purposes; (iv) electronic device technology, which is any technology that involves microelectronics, semiconductors, electronic equipment, and instrumentation, radio frequency, microwave, and millimeter electronics, and optical and optic-electrical devices, or data and digital communications and imaging devices; (v) engineering or laboratory testing related to the developmentofa product; (vi) technology that assists in the assessment or prevention of threats or damage to human health or the environment, including, but not limited to, environmental cleanup technology, pollution prevention technology, or development of alternative energy sources; (vii) medical device technology, which is any technology that involves medical equipment or products other than a pharmaceutical product that has therapeutic or diagnostic value and is regulated; or (viii) advanced vehicles technology which is any technology that involves electric vehicles, hybrid vehicles, or alternative fuel vehicles, or components used in the construction of electric vehicles, hybrid vehicles, or alternative fuel vehicles. An electric vehicle is a road vehicle that https:llwww.revisor.]eg.state.mn.usfbin/ getpub.php?pubtype=ST A T _ CHAP&year=current... 2/] 3/2008