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Utilities and Fuel Exemptions

Sales of utilities and fuel qualify for exemption from Maryland's sales and use tax under the same terms as other consumables. However, the use of these items in operating administrative, commercial and storage facilities and in providing plant heating and air conditioning is not exempt.

When utilities are sold through a single meter for both taxable and exempt uses, taxability is controlled by majority usage. The taxability of oil and coal is also controlled by majority usage where it is impractical to segregate qualifying and non qualifying usage.

To claim the exemption for utilities and fuel, complete Form ST 206, and forward it to the vendor.

Links for Production Exemptions
Business Tax Types
Sales and Use Tax
Filing Information
Tax Exemptions
Production Exemptions
  Production Activities
  Exempt Equipment
  Exempt Production Activity Items
  Utilities and Fuel Exemptions
  Special Provisions for Printers
  Claiming Production Exemptions
  Claiming a Refund for Overpaid Taxes
  Purchases for Research and Development
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