As used in this chapter:
(1) “Art project” means a work of visual art, including without limitation a sculpture, mural, photographic rendering, mosaic, and electronic art installation, that is:
(A) Permanently installed in a space;
(B) Visible from public roadways and walkways without the payment of a required fee; and
(C) Installed within two (2) miles of a designated music highway;
(2) “Designated music highway” means each of the following:
(A) Rock ‘n' Roll Highway 67, as designated in § 27-67-223;
(B) Louis Jordan Memorial Highway, as designated in § 27-67-227;
(C) Levon Helm Memorial Highway, as designated in § 27-67-227;
(D) Sister Rosetta Tharpe Memorial Highway, as designated in § 27-67-227;
(E) Americana Music Highway, as designated in § 27-67-227;
(F) Johnny Cash Memorial Highway, as designated in § 27-67-227; and
(G) Delta Rhythm & Bayous Highway, as designated in § 27-67-226;
(3) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; and
(4)
(A) “Qualified expenses” means the costs and expenses incurred by a person to create and install an art project.
(B) “Qualified expenses” includes without limitation the cost of supplies necessary to create and install an art project and the cost of an artist's labor in creating the art project.
(C) “Qualified expenses” does not include costs or expenses related to building a structure that is not used exclusively to support or display an art project.