Maryland: The Supreme Court ruled that Potomac Edison’s transmission equipment qualifies for a sales and use tax exemption, affecting over $3.24 million in taxes. The decision clarifies which components are exempt and sets limits on refund claims.
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1stopVAT · about 7 hours ago
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Key Takeaways
As of 17 July 2026, Maryland’s Supreme Court ruled that conductors, substations and transformers used to process electricity are exempt from sales and use tax under the state's law.
As of 17 July 2026, Maryland’s Supreme Court held that support structures such as clamps, bolts, brackets and electric meters are not exempt from sales and use tax.
As of 17 July 2026, Maryland’s Supreme Court applied the state's four-year limitations period, making the refund request timely only for payments made between 1 April and 31 July 2007.
As of 17 July 2026, Maryland’s Supreme Court granted Potomac Edison entitlement to interest on any refund that is ultimately approved and found to be timely.
Primary source
Read the full article at The BayNetThis summary was published on VATfaqs.com on 22 July 2026. It relates to VAT developments in United States. The original source is The BayNet.
