(a) In this subtitle the following words have the meanings indicated. (b) (1) “On-site generated electricity” means electricity that is generated at a facility: (i) the owner of which is an electric consumer that, together with any tenants of the owner, consumes at least 80% of the electricity generated by the facility each year; and (ii) that is operated by […]
(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: […]
The rate of the special use tax on electricity is 0.062 cents for each kilowatt hour of electricity that is subject to the tax.
The exemptions provided under Subtitle 2 of this title do not apply to the special use tax on electricity.
In addition to any information required under Subtitle 5 of this title: (1) the return of a vendor who makes a sale for use of electricity that is subject to the special use tax on electricity shall state for the period that the return covers: (i) the kilowatt hours of electricity the use of which became subject […]
The Comptroller shall adopt regulations to carry out the provisions of this subtitle.
