{"data":{"id":"us-md/md.-code-tax-general-11-207","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–207","heading":"","body":"(a) The sales and use tax does not apply to:\n(1) a sale of electricity, steam, or artificial or natural gas for use in residential condominiums;\n(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;\n(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;\n(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:\n(i) ownership of units is restricted by age;\n(ii) any unit is served by an individual meter; and\n(iii) on or before July 1, 1979, at least 3 bulk meters served the community; or\n(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.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-207","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"5ce63c5cc17c9b6fb9dbe9f825940d6e74cc1ccf6b374249216e164775ed09ad","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-206","next":"us-md/md.-code-tax-general-11-208"},"notice":"GroundRules: Original legal text. Not legal advice."}