MD SB193

Exempts construction materials and warehousing equipment from Maryland sales and use tax when purchased for use in the Mount Aetna Technology Park in Washington County

Construction materials covered include building materials, building systems equipment, landscaping materials, and supplies used to construct or renovate buildings and structures

Warehousing equipment covered includes racking systems, conveying systems, and computer systems used for material handling and storage

Buyers must obtain evidence of eligibility from the Comptroller to provide to vendors when claiming the exemption

Takes effect July 1, 2026 and automatically sunsets on June 30, 2036 (10-year duration)