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§ 11-409. Household appliance rebates

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2010

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 4. Tax Collection (Refs & Annos)
Effective: July 1, 2010
MD Code, Tax - General, § 11-409
§ 11-409. Household appliance rebates
Currentness
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.

Credits

Added by Acts 2010, c. 650, § 1, eff. July 1, 2010.
MD Code, Tax - General, § 11-409, MD TAX GENERAL § 11-409
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