Sales and Use Tax Exemption for Residential Solar and Wind Electricity Sales (Maryland)
Last modified on February 12, 2015.
Financial Incentive Program
|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|
|Energy Category||Renewable Energy Incentive Programs|
|Amount||100% exemption from sales and use tax|
|Program Administrator||Comptroller of Maryland|
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.
|Contact Name||Information Specialist (Sales Tax) - Comptroller of Maryland|
|Department||Revenue Administration Center|
|Division||Taxpayer Service Section|
|Phone 2||(410) 260-7980|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Md Code: General Tax §11-207(a)(5)|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.