Section 11-230 - Sale of geothermal equipment or solar energy equipment. - Maryland Statutes

§ 11-230. Sale of geothermal equipment or solar energy equipment.
 

(a)  Definitions.-  

(1) In this section the following words have the meanings indicated. 

(2) "Geothermal equipment" means equipment that uses ground loop technology to heat and cool a structure. 

(3) "Residential wind energy equipment" means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property. 

(4) (i) "Solar energy equipment" means equipment that uses solar energy to heat or cool a structure, generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure. 

(ii) "Solar energy equipment" does not include equipment that is part of a nonsolar energy system or that uses any type of recreational facility or equipment as a storage medium. 

(b)  In general.- The sales and use tax does not apply to a sale of geothermal equipment, residential wind energy equipment, or solar energy equipment. 
 

[2008, ch. 132, § 1; 2009, chs. 444, 574.]