§ 209-18. Definitions.
A. As used in this article, the following terms shall have the meanings indicated:
(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.