Wood Heating Fuel Exemption (Maryland)

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Maryland

Name Wood Heating Fuel Exemption
Incentive Type Sales Tax Incentive
Applicable Sector Commercial, Residential
Eligible Technologies Biomass
Active Incentive Yes

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















Maximum Incentive None












Date added to DSIRE 2000-01-01
Last DSIRE Review 2012-09-06
Last Substantive Modification
to Summary by DSIRE
2009-11-13


References DSIRE[1]


Summary

This statute exempts from the state sales tax all wood or "refuse-derived" fuel used for heating purposes. The law does not make any distinctions about whether the qualified fuels are used for residential or commercial heating so both purposes should qualify. As of October 2012 the Maryland sales tax rate is 6%.


Incentive Contact

Contact Name Information Specialist - Comptroller of Maryland
Department Revenue Administration Division

Address 110 Carrol St.

Place Annapolis, Maryland
Zip/Postal Code 21411
Phone (800) 492-1751


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

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

Authority 1: Md. TAX-GENERAL Code § 11-207




Authority 2: COMAR 03.06.01.10



















  • 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)"