§ 11-239. Qualified data center personal property
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2020
Effective: July 1, 2020
MD Code, Tax - General, § 11-239
§ 11-239. Qualified data center personal property
3. equipment necessary for the generation, transformation, transmission, distribution, or management of electricity, including exterior substations, generators, transformers, unit substations, uninterruptible power supply systems, batteries, power distribution units, remote power panels, and any other capital equipment necessary for these purposes.
(b) The sales and use tax does not apply to the sale of qualified data center personal property for use at a qualified data center if the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.
(c)(1) To qualify for the sales and use tax exemption under subsection (b) of this section, an individual or a corporation shall file an application for an exemption certificate with the Department.
List of individuals eligible for exemption; issuance of certificate of eligibility; annual renewal of certificate
(d)(1) Each year, the Department shall provide the Comptroller with a list of individuals and corporations that the Department determines are eligible for the sales and use tax exemption under subsection (b) of this section.
(e) For at least 3 years after the termination of a certificate issued under subsection (d) of this section, each individual or corporation that receives the certificate shall:
(f)(1) The Department may revoke a certificate of eligibility under subsection (d) of this section if any representation made in connection with the application for the certificate is determined by the Department to have been false when made or if the applicant has failed to fulfill the applicant's commitments under the application.
Credits
Added by Acts 2020, c. 640, § 1, eff. July 1, 2020.
MD Code, Tax - General, § 11-239, MD TAX GENERAL § 11-239
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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