2013 Maryland Code
TAX - GENERAL
§ 11-1A-02 - Qualifying use
(a) Taxes upon electricity not delivered by public service companies. -- In addition to any tax imposed under § 11-102 of this title, except as provided in subsection (b) of this section, a tax is imposed on the use, in the State, of electricity that is not delivered by a public service company.
(b) Exceptions. -- The special use tax on electricity does not apply to the use of:
(1) electricity that is:
(i) used for residential purposes; or
(ii) used exclusively for emergency back-up generation; or
(2) on-site generated electricity.
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