Sales and Use Tax Exemption for Residential Solar and Wind Electricity Sales (Maryland)

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Maryland

Name Sales and Use Tax Exemption for Residential Solar and Wind Electricity Sales
Incentive Type Sales Tax Incentive
Applicable Sector Residential, General Public/Consumer
Eligible Technologies Photovoltaics, Wind
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption from sales and use tax















Maximum Incentive None










Program Administrator Comptroller of Maryland

Date added to DSIRE 2011-06-03
Last DSIRE Review 2014-10-15



References DSIRE[1]


Summary

In May 2011 Maryland enacted legislation providing a sales and use tax exemption for sales of electricity from qualifying solar energy and residential wind energy equipment to residential customers. In order to qualify for the exemption, the sale of electricity must be for residential use on a property owned by a net metering eligible customer-generator. Maryland already exempted energy sales under residential or domestic rate schedules on file with the Maryland Public Service Commission (PSC) from the sales and use tax. The law therefore places sales/purchases of electricity under residential solar or wind retail power purchase agreements (PPAs) on a level playing field with customer purchases of electricity from the grid. The exemption took effect July 1, 2011.


Incentive Contact

Contact Name Information Specialist (Sales Tax) - Comptroller of Maryland
Department Revenue Administration Center
Division Taxpayer Service Section


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

Email sut@comp.state.md.us
Website http://www.marylandtaxes.com/
     
     

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

Authority 1: Md Code: General Tax §11-207(a)(5)
Date Effective 2011-07-01
Date Enacted 2011-05-19



















  • 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"