Maryland Tax - General Section 11-207

      (a)      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)      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.