§ 11–409
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-409 (2026)
Title 11. Sales and Use Tax
Subtitle 4. Tax Collection
§ 11–409LinkCopy Citation
Notwithstanding any other provisions of law, before a State agency issues a rebate or similar instrument or authorizes a rebate or similar instrument to be issued by a nongovernmental entity to reduce the cost of a retail sale of household appliances under a program to promote energy efficiency, the State agency or nongovernmental entity shall require the buyer of a household appliance to certify that:
(1)
the household appliance was purchased at a retail sale in the State; or
(2)
the buyer paid the applicable State sales and use tax.