Md. Code, Tax - General § 11-1A-02
Md. Code, Tax - General § 11-1A-02
in effect(a) 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) 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-1A-02&enactments=falseFetched: 10/17/2026