§ 11-1A-02. Qualifying use

MD Tax-Gen Code § 11-1A-02 (2019) (N/A)
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(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.