Wood Heating Fuel Exemption (Maryland)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Wood Heating Fuel Exemption|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Residential|
|Energy Category||Renewable Energy Incentive Programs|
|Amount|| 100% exemption
|Maximum Incentive|| None
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 October 2012 the Maryland sales tax rate is 6%.
|Contact Name||Information Specialist - Comptroller of Maryland|
|Department||Revenue Administration Division|
|Address||110 Carrol St.|
|Phone|| (800) 492-1751
Authorities (Please contact the if there are any file problems.)
|Authority 1:|| Md. TAX-GENERAL Code § 11-207
|Authority 2:|| COMAR 03.06.01.10
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.