Section 9931-C - Sales and use tax(a) Exemption.-- Sales at retail of services or tangible personal property, other than motor vehicles, to a qualified business for the exclusive use, consumption and utilization of the tangible personal property or service by the qualified business at its facility located within a strategic development area are exempt from the sales and use tax imposed under Article II. No person shall be allowed an exemption for sales conducted prior to designation of the strategic development area.(b) Construction contracts.--For any construction contract performed in a strategic development area, the exemption provided in subsection (a) shall only apply to the sale at retail or use of building machinery and equipment to a qualified business, or to a construction contractor pursuant to a construction contract with a qualified business, for the exclusive use, consumption and utilization by the qualified business at its facility in a strategic development area.(c) Exclusive use, consumption and utilization.--In making a determination whether tangible personal property is for the exclusive use, consumption and utilization by the qualified business at its facility located within a strategic development area, the Department of Revenue shall construe the term "Exclusive use, consumption and utilization" to include use, consumption or utilization at a location other than the facility of computers, laptops, tablet computers, computer hardware, related software, storage media, portable scanners and printers, mobile radio devices, cell phones, cell phone accessories, telecommunications services, global positioning systems and accessories and parts for motor vehicles, by an employee assigned to the facility within the strategic development area.Amended by P.L. TBD 2019 No. 13, § 23, eff. 7/1/2019.1971, March 4, P.L. 6, No. 2, art. XXIX-C, §2931-C, added 2006, Nov. 20, P.L. 1385, No. 151, § 2, imd. effective.