(35 ILCS 505/1.29)
"Research and development" means basic and applied research in
the engineering, designing, development, or testing of prototypes or new
products. "Research and development" does not include manufacturing quality
control, any product testing by consumers, market research, sales promotion,
sales service, or other non-technological activities or technical services.
(Source: P.A. 92-30, eff. 7-1-01.)