SB 193: Washington County - Sales and Use Tax Exemption - Target Redevelopment Area

Summary

Providing an exemption from the sales and use tax for certain construction material or warehousing equipment that is purchased for use in the Mount Aetna Technology Park in Washington County; requiring the buyer to maintain for at least 3 years after the date of sale a record of the amount of tax that was not paid as a result of the exemption; and requiring on or before December 31, 2027, that the Comptroller submit an annual report to the Governor and the General Assembly on the aggregate amount of tax not paid due to the exemption.

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May 26, 2026

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