Chapter 75 FINANCE AND TAXATION.

75-59    "TECHNOLOGY BUSINESSES" DEFINED

A. Except as provided in subsection B below, a "technology business" includes any business:

1.  That derives, in whole or part, gross receipts from   a computer software, hardware, or telecommunication sales, leases, licenses; or (2) services for which computers or telecommunications are used to provide sales, leases, licensing, or services directly to the customer.  Such businesses include but are not limited to, the following:

*Electronic information operations and providers.

*Internet service providers.

*Software design and development.

*Computer and peripherals sales or assembly.

*Content developers.

*Internet-based sales and service.

*Hardware design, manufacture, assembly, and development.

*Telecommunications based video service providers.

*Outbound or inbound call centers.

*Telecommunications equipment manufacturing, assembly, or service.

B. "Technology business" does not include regulated utilities, telephone companies, or cable companies, or cable companies, nor does it include a business that merely uses computers or telecommunications in its internal operations.