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§ 11-1A-02. Tax imposed on electricity not delivered by public service company

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 1a. Special Use Tax on Certain Electricity (Refs & Annos)
MD Code, Tax - General, § 11-1A-02
§ 11-1A-02. Tax imposed on electricity not delivered by public service company
Currentness
In general
(a) In addition to any tax imposed under § 11-102 of this title, except as provided in subsection (b) of this section, a tax is imposed on the use, in the State, of electricity that is not delivered by a public service company.
Exceptions
(b) The special use tax on electricity does not apply to the use of:
(1) electricity that is:
(i) used for residential purposes; or
(ii) used exclusively for emergency back-up generation; or
(2) on-site generated electricity.

Credits

Added by Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000.
MD Code, Tax - General, § 11-1A-02, MD TAX GENERAL § 11-1A-02
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document