§ 11–207
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-207 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–207LinkCopy Citation
(a)
The sales and use tax does not apply to:
(1)
a sale of electricity, steam, or artificial or natural gas for use in residential condominiums;
(2)
a sale of electricity, steam, or artificial or natural gas that is delivered under a residential or domestic rate schedule on file with the Public Service Commission;
(3)
a sale of coal, firewood, heating oil, or propane gas or similar liquefied gas for use in residential property that contains not more than 4 units, cooperative housing, condominiums, or other similar residential living arrangements;
(4)
a sale of electricity through 3 or more bulk meters for use in a nonprofit planned retirement community of more than 2,000 housing cooperative or condominium units if:
(i)
ownership of units is restricted by age;
(ii)
any unit is served by an individual meter; and
(iii)
on or before July 1, 1979, at least 3 bulk meters served the community; or
(5)
a sale of electricity generated by solar energy equipment or residential wind energy equipment, as defined under § 11–230 of this subtitle, for use in residential property owned by an eligible customer–generator under § 7–306 of the Public Utilities Article.
(b)
The sales and use tax does not apply to a sale of wood, wood bark or residue, or refuse-derived fuel used for heating purposes.