In Henrietta Building Supplies, Inc., DTA No. 822268 (N.Y.S. Tax App. Trib., Apr. 21, 2011), the New York State Tax Appeals Tribunal affirmed an ALJ determination that the company, a wholesaler and retailer of building supplies, was not entitled to an exemption from sales tax for trucks it purchases as an agent of the County of Monroe Industrial Development Agency. While the term “project” as used in the statute was broad enough to include motor vehicles, the company showed only that the trucks were garaged at the facility, and failed to demonstrate how they were actually used in connection with the facility. In addition, the company could not demonstrate that use of the trucks outside Monroe County related to the project at issue, or that it had obtained consents from the governing bodies of other municipalities in which the property was used.