§ 11-1A-02. Qualifying use

Latest version.

   (a) Taxes upon electricity not delivered by public service companies. -- In addition to any tax imposed under § 11-102 of this title, except as provided in subsection (b) of this section, a tax is imposed on the use, in the State, of electricity that is not delivered by a public service company.

(b) Exceptions. -- The special use tax on electricity does not apply to the use of:

   (1) electricity that is:

      (i) used for residential purposes; or

      (ii) used exclusively for emergency back-up generation; or

   (2) on-site generated electricity.

HISTORY: 1999, ch. 5, § 1; ch. 6, § 1.

                    
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