Sale of Electricity Generated by Solar Energy and Residential Wind Energy Equipment-Esemption

Senate Bill 398 (Chapter 461, Acts of 2011) and House Bill 502 (Chapter 462, Acts of 2011)

These Acts expand the sales and use tax exemption for the sale of electricity for residential use. The Acts provide that the sales and use tax does not apply to the sale of electricity generated by solar energy equipment or residential wind energy equipment, as defined under Section 11-230 of the Tax-General Article, for use in residential property owned by an eligible customer-generator under Section 7-306 of the Public Utilities Article.

Effective Date: This Act will take effect July 1, 2011.