Md. Code Regs. 03.06.01.41
Current through Register Vol. 51, No. 22, November 1, 2024
Section 03.06.01.41 - Sales of Appliances Meeting Certain Efficiency Requirements and Multifuel Pellet StovesC. The sales and use tax does not apply to a sale of a multifuel pellet stove designed to burn agricultural field corn. The fact that agricultural field corn can be burned in a stove not specifically designed for the burning of agricultural field corn does not exempt the sale of that stove from the tax. Vendors and purchasers of multifuel pellet stoves shall keep records or documentation identifying the items as meeting the requirements for the exemption under this regulation.Md. Code Regs. 03.06.01.41
Regulation .41 effective August 1, 1947
Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418); amended effective 49:14 Md. R.704, eff. 7/11/2022