§ 11-207
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/md/tax-general/11-207A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–207.
(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.
(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.