§ 11-1A-02
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/md/tax-general/11-1a-02A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–1A–02.
(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.
(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.