Maryland – Taxability of Propane Gas

SALT Report 2943 – The Maryland Comptroller amended its regulation regarding the sales and use tax exemption for natural and artificial gas, electricity, steam, oil, and coal to reflect that sales of propane gas in containers less than 60 pounds are presumed to be sold for recreational, rather than residential, use, and are subject to tax.  Additionally, sales of propane gas in containers of any size are subject to tax if the majority of the usage is not for residential purposes.

The provisions in regulation §03.06.01.10 were effective August 19, 2013.

For Further Information

Maryland Comptroller of the Treasury – Reg. §03.06.01.10