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.
Bill File Type: Regular
Effective Date(s): July 1, 2020
( 11-412 )
Last Updated: 9/22/2020 2:24 PM