Sales and Use and Property Tax Exemptions for Solar Energy Equipment and Property

Senate Bill 621 (Chapter 574, Acts of 2009)

This Act expands the definition of "Solar energy equipment" in Tax-General Article §11-230(a)(3)(i) and Tax-Property Article 7-242(a) to include that the sales and use tax and real property tax does not apply to solar energy equipment that uses solar energy to generate electricity that is supplied to the electric grid.

This Act takes effect July 1, 2009.