# § 25-13 Exemptions.

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

## § 25-13 Exemptions.

Balt., Md., Code art. 28, § 25-13 (2026)

The tax imposed by this Part 2 does not apply to energy delivered to any of the following:

(1) the United States and its agencies, unless subject to local tax under federal law;

(2) the State of Maryland and its agencies; and

(3) the City of Baltimore and its agencies.

*History: Ord. 99-441*

*History: Ord. 04-728*