Section 11-207 - Fuel. - Maryland Statutes

§ 11-207. Fuel.
 

(a)  Residential use and residential and domestic rate.- The sales and use tax does not apply to: 

(1) a sale of electricity, steam, or artificial or natural gas for use in residential condominiums; 

(2) a sale of electricity, steam, or artificial or natural gas that is delivered under a residential or domestic rate schedule on file with the Public Service Commission; 

(3) a sale of coal, firewood, heating oil, or propane gas or similar liquefied gas for use in residential property that contains not more than 4 units, cooperative housing, condominiums, or other similar residential living arrangements; or 

(4) a sale of electricity through 3 or more bulk meters for use in a nonprofit planned retirement community of more than 2,000 housing cooperative or condominium units if: 

(i) ownership of units is restricted by age; 

(ii) any unit is served by an individual meter; and 

(iii) on or before July 1, 1979, at least 3 bulk meters served the community. 

(b)  Heating purposes.- The sales and use tax does not apply to a sale of wood, wood bark or residue, or refuse-derived fuel used for heating purposes. 
 

[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 1, § 2; 1993, ch. 292; 1999, ch. 5, § 1; ch. 6, § 1; 2001, ch. 571.]