For purposes of the retail enterprise credit allowed under this section, the term retail enterprise means a taxpayer which is:
(4) For purposes of the retail enterprise credit allowed under this section, the term retail enterprise means a taxpayer which is:
(i)a registered vendor under article 28 of the Tax Law (New York State Sales and Compensating Use Taxes);#
(i) a registered vendor under article 28 of the Tax Law (New York State Sales and Compensating Use Taxes);
(ii)primarily engaged in the retail sale, as such term is defined in section 526.6 of this Title, of tangible personal property; and#
(ii) primarily engaged in the retail sale, as such term is defined in section 526.6 of this Title, of tangible personal property; and
(iii)otherwise eligible for the Federal investment credit.#
(iii) otherwise eligible for the Federal investment credit.