(1) Be classified as one (1) or more of the following types of businesses:

(A) Manufacturers classified in Standard Industrial Classification codes 20-39, including semiconductor and microelectronic manufacturers that will employ one hundred (100) or more net new full-time permanent employees;

(B) (i) Computer businesses primarily engaged in providing:

(a) Computer programming services;

(b) Design and development of prepackaged software;

(c) Digital content production and preservation;

(d) Computer processing and data preparation services;

(e) Information retrieval services; and

(f) Computer and data processing consulting and developing.

(ii) All businesses in the group described in subdivision (1)(B)(i) of this section shall:

(a) Employ twenty-five (25) or more net new full-time permanent employees;

(b) Derive at least seventy-five percent (75%) of the business's revenue from out-of-state sales; and

(c) Have no retail sales to the general public;

(C) Businesses primarily engaged in commercial physical and biological research as classified by Standard Industrial Classification code 8731 that will employ fifty (50) or more net new full-time permanent employees;

(D)

(i) Businesses primarily engaged in motion picture production that will employ fifty (50) or more net new full-time permanent employees.

(ii) All businesses in this group must derive at least seventy-five percent (75%) of their revenue from out-of-state sales and have no retail sales to the general public;

(E) A distribution center with no retail sales to the general public unless seventy-five percent (75%) of the sales revenues are from out-of-state customers and that will employ one hundred (100) or more net new full-time permanent employees;

(F) An office sector business with no retail sales to the general public and that will employ fifty (50) or more net new full-time permanent employees;

(G) A national, corporate, or regional headquarters with no retail sales to the general public that will employ fifty (50) or more net new full-time permanent employees; and

(H) A coal mining operation that employs twenty-five (25) or more net new full-time permanent employees;

(2) Hire the requisite number of net new full-time permanent employees within twenty-four (24) months following the date the financial incentive plan was entered into with the Arkansas Economic Development Commission;

(3) Agree to certify to the Department of Finance and Administration the number of net new full-time permanent employees and the net new full-time permanent employees' payroll once the number of net new full-time permanent employees reaches the requisite number provided in subdivision (1) of this section and recertify the number and payroll of the net new full-time permanent employees annually thereafter during the term of the financial incentive plan so that the department can determine the amount of money to be deposited into the Economic Development Incentive Fund; and

(4) Agree to certify to the department within thirty (30) days after the number of net new full-time permanent employees falls below the required numbers enumerated in subdivision (1) of this section.