# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 2. Exemptions

#### Section 11-207

(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 Sec. 11-230 of this subtitle, for use in residential property owned by an eligible customer-generator under Sec. 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.

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