Notwithstanding any other provisions of law, before a State agency issues a rebate or similar instrument or authorizes a rebate or similar instrument to be issued by a nongovernmental entity to reduce the cost of a retail sale of household appliances under a program to promote energy efficiency, the State agency or nongovernmental entity shall require the buyer of a household appliance to certify that:
(1) the household appliance was purchased at a retail sale in the State; or
(2) the buyer paid the applicable State sales and use tax.
Structure Maryland Statutes
Section 11-402 - Tax Assumption Prohibited
Section 11-403 - Collection From Buyer
Section 11-403.1 - Collection by Marketplace Facilitator
Section 11-404 - Events Not Affecting Collection
Section 11-405 - Collection Exception -- for Sales Through Vending Machines
Section 11-406 - Collection Exception -- Prepayment of Tax
Section 11-407 - Collection Exception -- Direct Pay Permit for Buyer
Section 11-408 - Collection Exception -- When Buyer Required to Demonstrate Exemption
Section 11-409 - Rebate Program for Retail Sales
Section 11-410 - Marina to Collect Tax on Sale of Dyed Diesel Fuel