1. (a) The sales and use tax does not apply to:

   1. (1) a sale of electricity, steam, or artificial or natural gas for use in residential condominiums;
   2. (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. (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. (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:

      1. (i) ownership of units is restricted by age;
      2. (ii) any unit is served by an individual meter; and
      3. (iii) on or before July 1, 1979, at least 3 bulk meters served the community; or
   5. (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.
2. (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.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 2; Acts 1993, c. 292; Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000; Acts 2001, c. 571, § 1, eff. July 1, 2001; Acts 2011, c. 461, § 1, eff. July 1, 2011; Acts 2011, c. 462, § 1, eff. July 1, 2011.

Formerly Art. 81, §§ 326, 375.