To claim the benefits of this subchapter, a taxpayer must obtain a certification prior to December 31, 2006, from the Executive Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that the taxpayer:(1) Is a qualified manufacturer of steel;(2) Operates a steel mill in Arkansas which began production after January 1, 2001; and(3) Has invested after January 1, 2001, and prior to December 31, 2006, more than two hundred million dollars ($200,000,000) in a steel mill, and the investment expenditure is for one (1) or more of the following: (A) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill;(B)(i) Machinery and equipment to be located in or in connection with the steel mill.(ii) Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; and(C) Project planning costs or construction labor costs, including: (i) On-site direct labor and supervision, whether employed by a contractor or the project owner;(ii) Architectural fees or engineering fees, or both;(iii) Right-of-way

ruction labor costs, including: (i) On-site direct labor and supervision, whether employed by a contractor or the project owner;(ii) Architectural fees or engineering fees, or both;(iii) Right-of-way purchases;(iv) Utility extensions;(v) Site preparation;(vi) Parking lots;(vii) Disposal or containment systems;(viii) Water and sewer treatment systems;(ix) Rail spurs;(x) Streets and roads;(xi) Purchase of mineral rights;(xii) Land;(xiii) Buildings;(xiv) Building renovation;(xv) Production, processing, and testing equipment;(xvi) Drainage systems;(xvii) Water tanks and reservoirs;(xviii) Storage facilities;(xix) Equipment rental;(xx) Contractor's cost-plus fees;(xxi) Builders' risk insurance;(xxii) Original spare parts;(xxiii) Job administrative expenses;(xxiv) Office furnishings and equipment;(xxv) Rolling stock; and(xxvi) Capitalized start-up costs related to the construction.Acts 2001, No. 541, § 2.