Maryland

Qualified data center sales and use tax exemption (Tax-General 11-239)

Incentive or explicitly supportive policy

In effect This instrument is recorded as currently in effect as of the dataset date.

Scope

Maryland Tax-General section 11-239 provides that the sales and use tax does not apply to the sale of qualified data center personal property for use at a qualified data center when the buyer gives the vendor evidence of eligibility issued by the Comptroller. A qualified data center must be certified and meet the investment thresholds in the section ($2 million in a Tier I area, $5 million elsewhere) and its minimum of five qualified positions.

Geographic scope
Maryland
Jurisdiction
State
Authority type
Legislature
Issuing authority
Maryland General Assembly

Dates

Adopted
No adoption day is recorded
Effective
1 July 2020
Scheduled expiration
See completion condition
Ended
Not recorded as ended
Completion condition
The opened section states no program-wide end date. Certificate periods and renewals are per recipient.
Source document
The source page states no document date
Last checked
22 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)

Summary

Maryland's qualified data center sales and use tax exemption, Tax-General section 11-239, took effect on 1 July 2020 under 2020 Laws of Maryland chapter 640 (Senate Bill 397). It covers qualified data center personal property bought for use at a certified qualified data center that meets investment and job thresholds, and the buyer must show the vendor evidence of eligibility from the Comptroller. A 2026 bill to repeal the exemption did not pass; that bill is not part of this record.

What this does not establish

  • The effective date comes from the 2020 chapter law, a supporting source, not from the current statute page.
  • Certificate renewal limits apply to individual recipients and are not program end dates.
  • The 2026 repeal bill, House Bill 560, is not part of this record. That it did not pass is read from the official bill page, whose last recorded status is a 12 February 2026 House committee hearing, together with the end of the 2026 session.

Unresolved questions

None recorded.

Relationships

Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.

Sources

Primary source

https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=11-239&enactments=false

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