§ 11-242

# (a)

# (1)

In this section the following words have the meanings indicated.

# (2)

(i) “Construction material” means an item of tangible personal property that:
1. is used to construct or renovate:
A. a building;
B. a structure;
C. an improvement on land; or
D. infrastructure, including water, sewer, and other utility systems; and
2. 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)

“Federal facilities redevelopment area” means any real property in Cecil County that:

(i) was previously owned at any time by the federal government;

(ii) was transferred from the federal government to the State or to an entity established under Title 11, Subtitle 4 of the Economic Development Article; and

(iii) is entirely under the environmental oversight and management of:
1. the State Hazardous Substance Response Plan under Title 7, Subtitle 2 of the Environment Article; or
2. 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 federal facilities redevelopment area; and

# (2)

the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.