# Tax - General (GTG)

## Title 11. Sales and Use Tax

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

#### Section 11-1A-03

The rate of the special use tax on electricity is 0.062 cents for each kilowatt hour of electricity that is subject to the tax.

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