(1) Construction contracts. For any construction contract performed within the Zone, the exemption from sales and use tax under this Chapter 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 the Zone. For the purposes of this exemption, building machinery and equipment shall include distribution equipment purchased for the exclusive use, consumption and utilization in a facility located within the Zone.^[389]

(2) Sales at retail of tangible personal properly and services shall be defined in accordance with Article II of the Tax Reform Code of 1971, as amended.