Wood Heating Fuel Exemption

July 24, 2020

Summary

This statute exempts from the state sales tax all wood or "refuse-derived" fuel used for heating purposes. The law does not make any distinctions about whether the qualified fuels are used for residential or commercial heating so both purposes should qualify. As of now, the Maryland sales tax rate is 6%.

 

 

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Maryland
Incentive Type: Sales Tax Incentive
Web Site:
Administrator:
Start Date:
Eligible Renewable/Other Technologies:
  • Biomass
Incentive Amount: 100% exemption
Maximum Incentive: None

Authorities

Name: Md. TAX-GENERAL Code § 11-207
Name: COMAR 03.06.01.10

Contact

Name: Information Specialist - Comptroller of Maryland
Organization: Comptroller of Maryland
Address:
Annapolis MD 21411
Phone: (800) 638-2937
Email: taxhelp@comp.state.md.us

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.