{"data":{"id":"us-md/md.-code-tax-general-11-230","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–230","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(2) “Geothermal equipment” means equipment that uses ground loop technology to heat and cool a structure.\n(3) “Residential wind energy equipment” means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property.\n(4) (i) “Solar energy equipment” means equipment that uses solar energy to heat or cool a structure, generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.\n(ii) “Solar energy equipment” does not include equipment that is part of a nonsolar energy system or that uses any type of recreational facility or equipment as a storage medium.\n(b) The sales and use tax does not apply to a sale of geothermal equipment, residential wind energy equipment, or solar energy equipment.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-230","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"fdbe468da10dc81a652e523832abed58a49732422e82ab8c1b6f12645518fe70","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-229","next":"us-md/md.-code-tax-general-11-231"},"notice":"GroundRules: Original legal text. Not legal advice."}