§ 11–1A-02
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-1A-02 (2026)
Title 11. Sales and Use Tax
Subtitle 1A. Special Use Tax on Certain Electricity
§ 11–1A-02LinkCopy Citation
(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.