(a) (1) In this section the following words have the meanings indicated. (2) 'Geothermal equipment' means equipment that uses ground loop technology to heat and cool a structure. (3) 'Residential wind energy equipment' means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property. (4) (i) 'Solar energy equipment' means equipment that uses solar energy to heat or cool a structure, generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure. (ii) 'Solar energy equipment' does not include equipment that is part of a nonsolar energy system or that uses any type of recreational facility or equipment as a storage medium. (b) The sales and use tax does not apply to a sale of geothermal equipment, residential wind energy equipment, or solar energy equipment.
Maryland Legal Code