(a)(1) In this section the following words have the…#
(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,…#
(ii) “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.
(3) “Hagerstown Multi-Use Sports and Events Facility” has the meaning stated in § 10-601 of the Economic Development Article.
(4) “Prince George’s County Blue Line Corridor facility” has the meaning stated in § 10-601 of the Economic Development Article.
(5) “Sports entertainment 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:
(i) the Hagerstown Multi-Use Sports and Events Facility that is managed by the Maryland Stadium Authority;
(ii) a sports entertainment facility; or
(iii) a Prince George’s County Blue Line Corridor facility;
(2) the sale is made on or after October 1, 2021; 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.