Sales and Use Tax Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County
Sponsor: J.B. Jennings (District 7)Committee: Budget and TaxationSubject: Taxes - Sales and UseStatus: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 639 (as of Nov 6, 2020)
What this bill does
Official synopsis
Providing an exemption from the sales and use tax for certain construction material or warehousing equipment purchased solely for use in a qualified opportunity zone or target redevelopment area in Baltimore County or Washington County under certain circumstances; requiring a buyer claiming the exemption to provide a vendor evidence of eligibility issued by the Comptroller; etc.
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Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.
Testimony (10)
MGA witness listFAV 9FavorableFWA 1Favorable with amendments
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Anderson, Will | Baltimore County Department of Economic and Workforce Development | Written (PDF) |
| FAV | Marenberg, Sandy | Blue Ocean | Position only |
| FAV | Kihn, Sharon | Chesapeake Gateway Chamber Of Commerce | Written (PDF) |
| FAV | Einhaus, john | Glen L. Martin Museum | Position only |
| FAV | Bendler, Robert | Middle River Growth Area Roundtable | Written (PDF) |
| FAV | Ballentine, Tom | NAIOP | Written (PDF) |
| FAV | Olszewski, Sr, John | OK Strategies | Oral + Written (PDF) |
| FAV | Jennings, Senator | Individual | Oral + Written (PDF) |
| FAV | Senator Jennings, Senator Jenningslegislator | Individual | Position only |
| FWA | Dunmire, Melinda | MSBA Tax Law Section | Written (PDF) |