The following types of businesses are eligible for the tax benefit provided by § 26-51-1902:
(1) A manufacturer classified in sectors 31-33 in the North American Industry Classification System, as it existed on January 1, 2005;
(2) A business:
(A) Primarily engaged in:
(i) The design and development of prepackaged software;
(ii) Digital content production and preservation;
(iii) Computer processing and data preparation services; and
(iv) Information retrieval services; and
(B) That derives at least seventy-five percent (75%) of its revenue from out-of-state sales and has less than ten percent (10%) of its retail sales to the general public;
(3) A business primarily engaged in motion picture productions and that derives at least seventy-five percent (75%) of its revenue from out-of-state sales and has less than ten percent (10%) of its retail sales to the general public;
(4) A distribution center for the reception, storage, or shipping of:
(A) A business's own products or products that the business wholesales to retail businesses or ships to its own retail outlets;
(B) Products owned by other companies with which the business has contracts for storage and shipping if seventy-five percent (75%) of the sales revenues are from out-of-state customers; or
(C) Products for sale to the general public if seventy-five percent (75%) of the sales revenues are from out-of-state customers;
(5) An office sector business with less than ten percent (10%) of its retail sales to the general public;
(6) A national or regional corporate headquarters with less than ten percent (10%) of its retail sales to the general public;
(7) A firm primarily engaged in commercial, physical, and biological research as classified in the North American Industry Classification System Code 541710, as in effect on January 1, 2005;
(8) A scientific and technical services business if:
(A) The business derives at least seventy-five percent (75%) of its revenue from out of state; and
(B)
(i) The average hourly wages paid by the business exceed one hundred fifty percent (150%) of the county or state average hourly wage, whichever is less.
(ii) The average hourly wage threshold determined at the signing date of the financial incentive agreement shall be the threshold for the term of the agreement; and
(9) Any other business classified as an eligible business by the Director of the Arkansas Economic Development Commission if the following conditions exist:
(A) The business receives at least seventy-five percent (75%) of its revenue from out of state; and
(B) The business proposes to pay wages in excess of one hundred ten percent (110%) of the county or state average wage, whichever is less.