Maryland § 11-238 - IN EFFECT
Full text of Maryland Maryland Code § 11-238 — IN EFFECT, with citation guidance and answers to common questions.
§ 11-238. IN EFFECT
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.
Frequently Asked Questions About Maryland § 11-238
What does Maryland Code § 11-238 cover?
Section 11-238 ("IN EFFECT") is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 11-238?
A common citation format is "Maryland Code § 11-238" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 11-238 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.