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The exemptions provided under Subtitle 2 of this title do not apply to the special use tax on electricity.
Structure Maryland Statutes
Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 1A - Special Use Tax on Certain Electricity
Section 11-1A-01 - Definitions
Section 11-1A-02 - Qualifying Use
Section 11-1A-03 - Rate
Section 11-1A-04 - Inapplicability of Subtitle 2 Exemptions
Section 11-1A-05 - Reporting Requirements
Section 11-1A-06 - Comptroller to Adopt Regulations