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Wood Heating Fuel Exemption

Eligibility 
Commercial
Residential
Maximum Rebate 

None

Program Info
State 
Maryland
Program Type 
Sales Tax Incentive
Rebate Amount 

100% exemption

Provider 
Revenue Administration Division

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%.