Md. Code, Tax-Gen. § 11-232

§11–232. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2036 PER CHAPTERS 17 AND 18 OF 2023 // (a) (1) In this section the following words have the meanings indicated. (2) (i) “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property. (ii) “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies. (3) “Target redevelopment area” means any real property owned or leased by a person in Baltimore County that: (i) was previously owned at any time by Bethlehem Steel Corporation, or any of its subsidiaries; and (ii) was, as of January 1, 2016, the subject of an approved application for participation in the Voluntary Cleanup Program under Title 7, Subtitle 5 of the Environment Article. (4) “Warehousing equipment” means equipment used for material handling and storage, including racking systems, conveying systems, and computer systems and equipment. (b) The sales and use tax does not apply to a sale of construction material or warehousing equipment, if: (1) the material or equipment is purchased by a person solely for use in a target redevelopment area; and (2) the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.