(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) "Pimlico site" and "training facility site" have the meanings 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 at the Pimlico site or training facility site; (2) the sale is made before January 1, 2029; and (3) the buyer provides the vendor with eligibility of the exemption issued by the Comptroller. (c) The Comptroller shall adopt regulations to implement this section. §11-237. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTERS 957 AND 958 OF 2024 // The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that: (1) has a maximum gross takeoff weight of less than 12,500 pounds; or (2) (i) has a maximum gross takeoff weight of 12,500 pounds or more; and (ii) is primarily used in interstate or foreign commerce. §11-238. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTER 639 OF 2020 // (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) "Qualified opportunity zone" means any real property owned or leased by a person in Baltimore County that: (i) as of January 1, 2020, was designated as: 1. an enterprise zone under Title 5, Subtitle 7 of the Economic Development Article; and 2. an opportunity zone under § 1400Z-1 of the Internal Revenue Code; and (ii) was previously owned at any time by the United States or its subsidiaries, successors, or assigns. (4) "Target redevelopment area" means any real property owned or leased by a person in Washington County that: (i) as of January 1, 2020, was designated as: 1. an enterprise zone under Title 5, Subtitle 7 of the Economic Development Article; and 2. was previously owned at any time by CSX Railroad or its subsidiaries, successors, or assigns; or (ii) was previously owned at any time by the United States or its subsidiaries, successors, or assigns. (5) "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 qualified opportunity zone or target redevelopment area; and (2) the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.
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