209-18. Definitions.

 A. As used in this article, the following terms shall have the meanings indicated:

RESEARCH AND DEVELOPMENT:

(1) Basic and applied research in the sciences and engineering; and

(2) The design, development, and governmentally required premarket testing of prototypes, products, and processes.

 B. As used in this section, "research and development" does not include:

(1) Market research;

(2) Research in the social sciences or psychology and other nontechnical activities;

(3) Routine product testing;

(4) Sales services;

(5) Technical and nontechnical services; or

(6) Research and development of a public utility.