Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - GENERAL |
TITLE 11. SALES AND USE TAX |
SUBTITLE 4. TAX COLLECTION |
§ 11-409. Rebate program for retail sales
Latest version.
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Notwithstanding any other provisions of law, before a State agency issues a rebate or similar instrument or authorizes a rebate or similar instrument to be issued by a nongovernment entity to reduce the cost of a retail sale of household appliances under a program to promote energy efficiency, the State agency or nongovernment entity shall require the buyer of a household appliance to certify that:
(1) the household appliance was purchased at a retail sale in the State; or
(2) the buyer paid the applicable State sales and use tax.