Section 9945-C - Local sales and use tax(a) General rule.-- The political subdivision shall exempt sales at retail of services or tangible personal property, except 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 from a city or county tax on purchase price authorized under Article XXXI-B of the act of July 28, 1953 (P.L. 723, No. 230), known as the Second Class County Code, and theact of June 5, 1991 (P.L. 9, No. 6) , known as the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.(b) Real property.--The exemption provided in subsection (a) shall apply to the sale at retail 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.(b.1) 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 and the political subdivision imposing the tax 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. (c) Definition.-- Sales at retail of tangible personal property and services shall be defined in accordance with Article II. Amended by P.L. TBD 2019 No. 13, § 23, eff. 7/1/2019.1971, March 4, P.L. 6, No. 2, art. XXIX-C, § 2945-C, added 2006, Nov. 20, P.L. 1385, No. 151, § 2, imd. effective.