Pennsylvania Statutes Title 73 P.S. Trade and Commerce § 820.705. 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 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 from a city or county tax on purchase price authorized under Article XXXI-B  1 of the act of July 28, 1953 (P.L. 723, No. 230), known as the Second Class County Code, as amended, and the act of June 5, 1991 (P.L. 9, No. 6),  2 known as the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class, as amended. No exemption may be granted for sales occurring prior to designation of the real property as part of a subzone or expansion subzone.

(b) (Reserved).

(c) Definition.--Sales at retail of tangible personal property and services shall be defined in accordance with Article II  3 of the Tax Reform Code of 1971.