In this section the following words have the meanings indicated. “Construction material” means an item of tangible personal property that: is used to construct or renovate: a building; a structure; an improvement on land; or infrastructure, including water, sewer, and other utility systems; and typically loses its separate identity as personal property once incorporated into the real property. “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies. “Federal facilities redevelopment area” means any real property in Cecil County that: was previously owned at any time by the federal government; was transferred from the federal government to the State or to an entity established under Title 11, Subtitle 4 of the Economic Development Article; and is entirely under the environmental oversight and management of: the State Hazardous Substance Response Plan under Title 7, Subtitle 2 of the Environment Article; or the Voluntary Cleanup Program under Title 7, Subtitle 5 of the Environment Article. “Warehousing equipment” means equipment used for material handling and storage, including racking systems, conveying systems, and computer systems and equipment. The sales and use tax does not apply to a sale of construction material or warehousing equipment if: the material or equipment is purchased by a person solely for use in a federal facilities redevelopment area; and the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.