26 CAR § 270-104. Ineligible costs

The following costs shall be ineligible for computing the allowable tax credit: (1) Expenditures for land and buildings; (2) Feasibility studies; (3) Engineering costs of buildings; (4) Equipment used to service the waste reduction, reuse, or recycling equipment; (5) Replacement parts which serve only to keep existing waste reduction, reuse, or recycling equipment in its ordinary efficient operating condition; (6) Service contracts; (7) Sales tax; (8) Maintenance; (9) Repairs; and (10) Expenditures for waste reduction, reuse, or recycling equipment for which a tax credit has been previously issued.