41-1545. Definitions
In this article, unless the context otherwise requires:
1. " Arizona basic enterprise" means any enterprise that is located or principally based in this state and that can provide demonstrable evidence that it meets one or more of the following:
(a) It is primarily engaged in one or more of the Arizona basic industries.
(b) It is the national or regional corporate headquarters of an Arizona basic industry or the corporate or regional headquarters of a multistate enterprise that is primarily engaged in out-of-state industrial activities.
(c) It is primarily engaged in developing or producing goods or providing services for out-of-state sale.
2. " Arizona basic industry" means any of the following:
(a) Manufacturing industries identified by North American industry classification system code sectors 31, 32 and 33.
(b) Producing goods or services that derive at least sixty-five percent of revenue from out-of-state sales.
(c) Research and development of new products, processes or technologies.
(d) National or regional headquarters or back-office operations supporting a national or regional company.
(e) Warehouse distribution operations identified by North American industry classification system code sector 42 if sixty-five percent of inventory is shipped out of state.
3. " Authority" means the Arizona commerce authority.
4. " Employee" means a person employed in a new job.
5. " Employer" means an Arizona basic enterprise providing new jobs in conjunction with a project, except that the following do not qualify for the purposes of this article:
(a) Any corporation, partnership or other entity conducting a business identified by any of the following North American industry classification system code groups, sectors or subsectors:
(i) Industry group 7132 or 8131.
(ii) Sector 44, 45, 61, 92 or 221, including water and sewer services.
(iii) Subsector 722.
(b) Any corporation, partnership or other entity that is delinquent in the payment of any unprotested taxes or other amounts due to the federal government, this state or any political subdivision of this state.
(c) Any corporation, partnership or other entity that is currently in bankruptcy or has publicly announced its intention to file for bankruptcy protection.
6. " Full-time" means permanent employment for at least one thousand seven hundred fifty hours per year.
7. " Headquarters" means a principal central administrative office where primary headquarters related functions and services are performed, including financial, personnel, administrative, legal, planning and similar business functions.
8. " Microenterprise" means any business that is located or principally based in this state and that employs ten or fewer employees. Microenterprise includes a start-up business, a home-based business and a self-employed business.
9. " New job" means full-time employment in a new or expanding Arizona basic enterprise that pays an average annual wage equal to at least one hundred percent of the median wage by county as determined annually by the Arizona commerce authority and includes health insurance for employees for which the employer pays at least sixty-five percent of the premium or membership cost, but not including jobs of recalled workers or existing jobs that are vacant or other jobs that formerly existed in the enterprise in this state.
10. " Primarily engaged" means at least one-half of the gross income of the enterprise is derived from the engagement.