§ 11–230
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-230 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–230LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
“Geothermal equipment” means equipment that uses ground loop technology to heat and cool a structure.
(3)
“Residential wind energy equipment” means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property.
(4)
(i)
“Solar energy equipment” means equipment that uses solar energy to heat or cool a structure, generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.
(ii)
“Solar energy equipment” does not include equipment that is part of a nonsolar energy system or that uses any type of recreational facility or equipment as a storage medium.
(b)
The sales and use tax does not apply to a sale of geothermal equipment, residential wind energy equipment, or solar energy equipment.