Arkansas Code Title 15. Natural Resources and Economic Development § 15-4-2402. Certification required

(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

(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.