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Maryland

Maryland

Incentives/Policies for Renewables & Efficiency

Printable Version
Sales Tax Holiday for Energy-Efficient Appliances   

Last DSIRE Review: 07/16/2014
Program Overview:
State: Maryland
Incentive Type: Sales Tax Incentive
Eligible Efficiency Technologies: Clothes Washers, Refrigerators, Dehumidifiers, Lighting, Furnaces , Boilers, Heat pumps, Central Air conditioners, Programmable Thermostats, Room Air Conditioners
Eligible Renewable/Other Technologies: Solar Water Heat, Geothermal Heat Pumps
Applicable Sectors: General Public/Consumer
Amount:100% exemption
Maximum Incentive:None
Equipment Requirements:Equipment must meet Energy Star criteria
Start Date:2011
Web Site: http://comptroller.marylandtaxes.com/Public_Services/Agency_Infor...
Authority 1:
Date Enacted:
Date Effective:
Md. TAX-GENERAL Code ยง 11-226
11/19/2007 (subsequently amended)
07/01/2008 (exemption did not begin until 2011)
Authority 2:
Date Enacted:
Date Effective:
HB 786
05/05/2014
07/01/2014
Summary:

In November 2007, Maryland enacted legislation creating a sales and use tax "holiday" for certain energy-efficient appliances, beginning in 2011. Under the law, qualifying appliances purchased during a designated period are not subject to the state sales and use tax (6%). The holiday time frame is established as a three-day period running from "the Saturday immediately preceding the third Monday in February through the third Monday in February each year". In 2015, the holiday runs from February 14 to February 16

In order to qualify for the exemption, qualifying pieces of equipment must be designated as meeting or exceeding the efficiency requirements of the Energy Star program. The law defines eligible Energy Star product types as follows:

  • Air conditioners (the Energy Star designation includes both central and room air conditioners)
  • Clothes washers*
  • Furnaces
  • Heat pumps
  • Standard size refrigerators
  • Compact fluorescent light bulbs
  • LED lighting
  • Dehumidifiers
  • Boilers
  • Programmable thermostats**

The law also lists solar water heaters and heat pumps (presumably including geothermal heat pumps) as eligible for the exemption. However, a separate law offers a less restrictive year-round sales and use tax exemption for renewable energy equipment, including both solar water heaters and geothermal heat pumps.

*While the law also defines clothes dryers as an eligible appliance, the Energy Star program does not currently certify clothes dryers.

**The Energy Star specification for programmable thermostats was suspended December 31, 2009.


 
Contact:
  Information Specialist - Shop Maryland
Comptroller of Maryland
Annapolis, MD 21411-0001
Phone: (800) 638-2937
Phone 2: (410) 260-7980
E-Mail: shopmaryland@comp.state.md.us
Web Site: http://www.marylandtaxes.com/default.asp
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.