(a) where more than 40% of the total internal cubic area of a building is designed for a use other than homes for people and offices or other rooms or space for the management and operation of that building, a person shall not be exempted from the tax imposed under the Retail Sales Tax Act in respect of the purchase, consumption or use of materials, goods, articles and things or other tangible personal property consumed or used in the construction, expansion, renewal, replacement or repair of that building;
(b) where not less than 60% of the total internal cubic area of a building is designed for use as homes for people and offices or other rooms or space for the management and operation of that building, then, subject to paragraph (c), a percentage of the tax imposed under the Retail Sales Tax Act on the purchase, consumption or use of materials, goods, articles, things and other tangible personal property consumed or used in the construction, expansion, renewal, replacement or repair of that building, equal to the percentage of the internal cubic area of the building designed for use as homes for people and offices and other rooms or space for the management and operation of that building shall not be paid, but the balance of the tax shall be paid; and
(c) a person shall not be exempted from the tax imposed under the Retail Sales Tax Act in respect of the purchase, consumption or use of materials, goods, articles, things and other tangible personal property consumed or used in the interior of a building for the purpose of establishing, extending, renewing, replacing or repairing areas for a use other than as homes for people.