§11–243.

    (a)    (1)    In this section the following words have the meanings indicated.

        (2)    (i)    “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property.

            (ii)    “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.

        (3)    “Hagerstown Multi–Use Sports and Events Facility” has the meaning stated in § 10–601 of the Economic Development Article.

        (4)    “Prince George’s County Blue Line Corridor facility” has the meaning stated in § 10–601 of the Economic Development Article.

        (5)    “Sports entertainment facility” has the meaning stated in § 10–601 of the Economic Development Article.

    (b)    The sales and use tax does not apply to a sale of construction material if:

        (1)    the construction material is purchased by a person solely for use in furtherance of the provisions of Title 10, Subtitle 6 of the Economic Development Article for the construction or redevelopment of:

            (i)    the Hagerstown Multi–Use Sports and Events Facility that is managed by the Maryland Stadium Authority;

            (ii)    a sports entertainment facility; or

            (iii)    a Prince George’s County Blue Line Corridor facility;

        (2)    the sale is made on or after October 1, 2021; and

        (3)    the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.

    (c)    The Comptroller shall adopt regulations to implement this section.