Md. Code, Tax - General § 11-409
Md. Code, Tax - General § 11-409
in effectNotwithstanding 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 nongovernmental entity to reduce the cost of a retail sale of household appliances under a program to promote energy efficiency, the State agency or nongovernmental 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-409&enactments=falseFetched: 10/17/2026