(a) Section 26 shall apply to:

1. (1) a transportation facility; and

2. (2) tangible personal property used exclusively with a transportation facility that is:

   1. (A) owned by the department and leased, licensed, financed or otherwise conveyed to an operator; or

   2. (B) acquired, constructed or otherwise provided by an operator on behalf of the department.

      [There is no subsection (b).]