![]() The Comptroller will issue an exemption certificate to an entity upon receipt and approval of a written request. Exemption certificates for economic redevelopment projects are eight and a half by eleven-inch certificates bearing the Comptroller's embossed seal. Warehousing equipment means equipment used for material handling and storage, including racking systems, conveying systems, and computer systems and equipment.Ī buyer of construction materials must provide the vendor with evidence of eligibility for the exemption issued by the Comptroller. ![]() Warehousing equipment for projects in target redevelopment areas in Baltimore County that were previously owned by Bethlehem Steel Corporation or its subsidiaries (§ 11-232), or in a federal facilities redevelopment area (§ 11-242) is also exempt from sales and use tax. Construction material includes building materials, building systems equipment, landscaping materials, and supplies.
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