Residential use, residential and domestic rate (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 § 11-230 of this subtitle, for use in residential property owned by an eligible customer- generator under § 7-306 of the Public Utilities Article.
Sale of fuel for heating purposes (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.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 2; Acts 1993, c. 292; Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000; Acts 2001, c. 571, § 1, eff. July 1, 2001; Acts 2011, c. 461, § 1, eff. July 1, 2011; Acts 2011, c. 462, § 1, eff. July 1, 2011.
Formerly Art. 81, §§ 326, 375.
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.
