Sales Tax Exemption - Fuel Cells (Maryland)

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Maryland

Name Sales Tax Exemption - Fuel Cells
Incentive Type Sales Tax Incentive
Applicable Sector Installer/Contractor
Eligible Technologies Fuel Cells
Active Incentive No

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100%






Equipment Requirements Electric efficiency of greater than 35%; at least 2kW
Start Date 2000-07-01
Expiration Date 2004-07-01






Maximum Incentive none










Program Administrator Maryland Energy Administration
Website http://www.energy.state.md.us/programs/cleanincentives.html
Date added to DSIRE 2000-01-01
Last DSIRE Review 2004-08-04



References DSIRE[1]


Summary

The Maryland Clean Energy Incentives Act provides for a sales tax exemption for fuel cells that: (i) generate electricity and heat using an electrochemical process; (ii) have an electricity-only generation efficiency greater than 35%; and (iii) have a generating capacity of at least 2 kW.

Under Maryland law, sales tax for many types of heating, ventilation, and air conditioning equipment is charged at the wholesale level and not to the consumer directly. Therefore, in this case, the contractor who installs the fuel cell is the one who would pay the sales tax and, therefore, is eligible to receive the tax exemption.

The process for obtaining the tax exemption for the following equipment requires the applicant to submit four documents to the Maryland Comptrollers Office: (1) system components purchased as a package; (2) Invoice from vendor showing sales tax was actually paid; (3) Statement or Certification from manufacturer, vendor or accepted industry rating association showing that the system meets applicable efficiency rating requirements; (4) Comptroller Sales and Use Tax Refund Application (The application form, # COT/ST 205, can be downloaded from the Web site shown above).


Authorities (Please contact the if there are any file problems.)

Authority 1: Maryland Code: Tax - General § 11-226
Date Effective 2000-07-01
Date Enacted 2000-07-01
Expiration Date 2004-07-01

















Incentive Contact

Contact Name Louise Collins
Department Comptroller of Maryland
Division Revenue Administration Division


Place Annapolis, Maryland
Zip/Postal Code 21411-0001
Phone (410) 260-7980
Phone 2 (800) 638-2937

Email lcollins@comp.state.md.us
Website http://www.marylandtaxes.com/default.asp
     
     

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"