On November 20, 2006, Pennsylvania Governor, Edward Rendell, signed S.B. 854 which enacts numerous exemptions, abatements, and credits. Among the list of tax incentives, a sales and use tax exemption is granted for retails sales of services or tangible personal property, other than motor vehicles, for use at a facility located in a strategic development area (SDA). Furthermore, the exemption applies to the sale or use of building machinery and equipment to a qualified business or a contractor with a construction contract with a qualified business for items to be used only by the qualified business at its facility in the SDA. For a business to be eligible for the incentives, they must own or lease real property in an SDA on which the business actively conducts a trade, profession, or business involved in energy, bioscience or manufacturing, or a related activity. Moreover, the business must meet one of the following criteria: 1) create or maintain a minimum of 500 jobs within the first three years of operations within the SDA, and 2) invest a minimum of $45 million in capital investment in the property located in the SDA within the first three years of operation. Additional incentives, rules, and regulations apply. (Act 151, S.B. 854, Laws 2006)