Md. Code Ann., Tax-Gen. § 11-1A-02
Tax imposed on electricity not delivered by public service company
Effective Jan 1, 2000Added by Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000.State of Maryland
- (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.
Added by Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000.