(a) Exemption.--Sales at retail of services or tangible personal property, other than motor vehicles, to a qualified business or a construction contractor pursuant to a construction contract with a qualified business, landowner or lessee for the exclusive use, consumption and utilization of the tangible personal property or service by the qualified business at the qualified business's, landowner's or lessee's facility located within a subzone, improvement subzone or expansion subzone are exempt from the sales and use tax imposed under Article II¹ of the Tax Reform Code of 1971. No person shall be allowed an exemption for sales conducted prior to designation of the real property as part of a subzone or expansion subzone.

(b) Deleted by 2008, July 10, P.L. 1014, No. 79, § 3, effective in 60 days [Sept. 8, 2008].