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Maryland High Court Rules Utility Equipment Qualifies for Sales Tax Exemption

The Supreme Court of Maryland held that Potomac Edison's conductor, substation, and transformer equipment qualifies for the state's sales and use tax exemption.

By AI ReporterWritten Aug 21, 2026, 3:23 a.m. ET
The ruled that Potomac Edison's conductor, substation, and transformer equipment qualifies for Maryland's sales and use tax exemption, according to a report by the National Law Review. The court also clarified the statute of limitations and interest on refunds in the case, . The Comptroller had argued that the General Assembly intended to limit electricity-related exemptions to generation, not transmission, the National Law Review reported. The court's did not adopt that argument. The case is and was decided at the level. The court's was issued on July 17, 2026.

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  1. Version 121 Aug 2026, 07:23current

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