# Tax - General (GTG)

## Title 11. Sales and Use Tax

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

#### Section 11-1A-04

The exemptions provided under Subtitle 2 of this title do not apply to the special use tax on electricity.

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