# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 1A. Special Use Tax on Certain Electricity

#### Section 11-1A-02

(a) In addition to any tax imposed under Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)