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§ 11-226. Energy-efficient electric appliances

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2017

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
Effective: July 1, 2017
MD Code, Tax - General, § 11-226
§ 11-226. Energy-efficient electric appliances
Currentness
Tax-free weekend for energy-efficient appliances
(a)(1) In this subsection, “Energy Star product” means an air conditioner, clothes washer or dryer, furnace, heat pump, standard size refrigerator, compact fluorescent light bulb, dehumidifier, boiler, or programmable thermostat that has been designated as meeting or exceeding the applicable Energy Star efficiency requirements developed by the United States Environmental Protection Agency and the United States Department of Energy.
(2) Beginning in calendar year 2011, the weekend that consists of the Saturday immediately preceding the third Monday in February through the third Monday in February each year shall be a tax-free weekend during which the exemption under paragraph (3) of this subsection shall apply.
(3) During the tax-free weekend established under paragraph (2) of this subsection, the sales and use tax does not apply to the sale of any:
(i) Energy Star product; or
(ii) solar water heater.
Multifuel pellet stoves
(b) The sales and use tax does not apply to the sale of a multifuel pellet stove designed to burn agricultural field corn.

Credits

Added by Acts 2000, c. 295, § 1, eff. July 1, 2000; Acts 2000, c. 296, § 1, eff. July 1, 2000. Amended by Acts 2002, c. 447, § 1, eff. July 1, 2002; Acts 2007, 1st Sp. Sess., c. 6, § 2, eff. July 1, 2008; Acts 2008, c. 179, § 1, eff. July 1, 2008; Acts 2008, c. 180, § 1, eff. July 1, 2008; Acts 2014, c. 424, § 1, eff. July 1, 2014.
MD Code, Tax - General, § 11-226, MD TAX GENERAL § 11-226
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.
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