§ 11-409
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/md/tax-general/11-409A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–409.
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.