New Maryland Law Makes Construction Material, Warehouse Equipment Used in Baltimore County OZ Exempt from Certain Taxes

Wednesday, May 20, 2020 - 12:45pm

Construction material and warehouse equipment will soon be exempt from sales tax and use tax in Maryland if used in an opportunity zone (OZ) in Baltimore County or a target redevelopment area in Washington County. S.B. 185, which is effective July 1, requires the buyer to provide the vendor with evidence of eligibility issued by the state comptroller.