Okla. Admin. Code § 355:1-1-2
The following words and terms when used in this chapter, shall have the following meaning unless the context clearly indicates otherwise. They further define terms appearing throughout the Oklahoma Industrial Finance Authority Act, 74 O.S. §§ 851 et seq.
"Industrial" means any department or branch of art, occupation, or business; especially one which employs much labor and capital and is a distinct branch of trade.
"Industrial development agencies" means any Oklahoma incorporated organization, foundation, association or agency, trust created pursuant to § 176 of Title 60 of the Oklahoma Statutes, whether organized for profit or nonprofit, which shall have as its primary function the promotion, encouragement and development of industrial, recrcational and/or manufacturing enterprises [74 O.S., § 853(d)] in Oklahoma. It shall also include agencies with other functions where the legislature has authorized the authority to make loans for such functions. [74 O.S., § 853(d).]
"Manufacturing" means the production of articles for use from raw or prepared materials by giving these materials new forms, qualities, properties, or combinations whether by hand labor or machine. Whenever labor is bestowed upon an article which results in its assuming a new form, possessing new qualities or new combinations, the process of manufacturing has taken place, whether the thing produced be a small article of commerce or a structure.
"Recreational enterprise" means amusement, cultural historical, nature, theme, water or zoological park or museum or aquarium. [74 O.S., § 853(j)]
Okla. Admin. Code § 355:1-1-2