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Ch. 295
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2000 LAWS OF MARYLAND
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(D A CLOTHES WASHER PURCHASED ON OR AFTER JULY 1, 2000, BUT
BEFORE JULY 1, 2003;
(2) A ROOM AIR CONDITIONER PURCHASED ON OR AFTER JANUARY 1,
2001, BUT BEFORE JULY 1, 2004; OR
(3) A STANDARD SIZE REFRIGERATOR PURCHASED ON OR AFTER JULY 1,
2001, BUT BEFORE JULY 1, 2004.
(B) THE SALES AND USE TAX DOES NOT APPLY TO THE SALE, ON OR BEFORE
JULY 1, 2004, OF:
(1) A FUEL CELL THAT:
(I) GENERATES ELECTRICITY AND HEAT USING AN
ELECTROCHEMICAL PROCESS;
(II) HAS AN ELECTRICITY-ONLY GENERATION EFFICIENCY
GREATER THAN 35%; AND
(III) HAS A GENERATING CAPACITY OF AT LEAST 2 KILOWATTS;
(2) A NATURAL GAS HEAT PUMP THAT HAS A COEFFICIENT OF
PERFORMANCE OF AT LEAST 1.25 FOR HEATING AND AT LEAST 0.70 FOR COOLING;
(3) AN ELECTRIC HEAT PUMP HOT WATER HEATER THAT YIELDS AN
ENERGY FACTOR OF AT LEAST 1.7;
(4) AN ELECTRIC HEAT PUMP THAT HAS A HEATING SYSTEM
PERFORMANCE FACTOR OF AT LEAST 7.5 AND A COOLING SEASONAL ENERGY
EFFICIENCY RATIO OF AT LEAST 13.5;
(5) A CENTRAL AIR CONDITIONER THAT HAS A COOLING SEASONAL
ENERGY EFFICIENCY RATIO OF AT LEAST 13.5; OR
(6) AN ADVANCED NATURAL GAS WATER HEATER THAT HAS AN ENERGY
FACTOR OF AT LEAST 0.65.
Article - Transportation
3-215.
(b) The tax levied and imposed by this section consists of that part of the
following taxes that are retained to the credit of the Department after distributions to
the political subdivisions:
(4) The sales and use tax revenues [on short-term rental vehicles!
distributed under § 2-1302.1 of the Tax - General Article.
8-402.
(b) All revenues collected from the following, after deductions provided by law,
shall be credited to the Gasoline and Motor Vehicle Revenue Account:
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- 1726 -
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