Maryland Code, TAX – GENERAL 11-241
Terms Used In Maryland Code, TAX - GENERAL 11-241
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(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) “Public school facility” has the meaning stated in § 10-601 of the Economic Development Article.
(b) The sales and use tax does not apply to a sale of construction material if:
(1) the construction material is purchased by a person solely for use in furtherance of the provisions of Title 10, Subtitle 6 of the Economic Development Article for the construction or redevelopment of a public school facility that is managed by the Maryland Stadium Authority;
(2) the sale is made on or after June 1, 2020; and
(3) the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.
(c) The Comptroller shall adopt regulations to implement this section.