SB 358

Authorizing certain persons to claim a refund for the sales and use tax imposed on the sale of certain construction material and warehousing equipment purchased in years 2021 through 2025 and used solely in a certain target redevelopment area in Washington County; limiting to $500,000 the aggregate amount of sales and use tax refunds that may be issued by the Comptroller in a fiscal year; requiring the Comptroller to approve refunds on a first-come, first-served basis and to adopt certain regulations; etc.

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.