Md. Code, Tax - General § 11-1A-02
This is the official text of Md. Code, Tax - General § 11-1A-02, part of Maryland’s Code, Tax - General — governs state taxation.
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§11–1A–02.
Official statutory text
(a) In addition to any tax imposed under § 11-102 of this title, except as provided in subsection (b) of this section, a tax is imposed on the use, in the State, of electricity that is not delivered by a public service company.
(b) The special use tax on electricity does not apply to the use of:
(1) electricity that is:
(i) used for residential purposes; or
(ii) used exclusively for emergency back-up generation; or
(2) on-site generated electricity.
(b) The special use tax on electricity does not apply to the use of:
(1) electricity that is:
(i) used for residential purposes; or
(ii) used exclusively for emergency back-up generation; or
(2) on-site generated electricity.
Status: in_force · Read it on the official government site
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