{"data":{"id":"us-md/md.-code-tax-general-11-1a-02","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–1A–02","heading":"","body":"(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.\n(b) The special use tax on electricity does not apply to the use of:\n(1) electricity that is:\n(i) used for residential purposes; or\n(ii) used exclusively for emergency back-up generation; or\n(2) on-site generated electricity.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-1A-02","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"89fffad4e6aa125cc94a20e7e7aa90fec23217429ea2551912273aeace4c54ee","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-1a-01","next":"us-md/md.-code-tax-general-11-1a-03"},"notice":"GroundRules: Original legal text. Not legal advice."}