Maryland Energy Administration

Clean Energy Incentive Act

The provisions of the Clean Energy Incentive Act (CEIA) have expired. However, businesses that purchased qualified central heating and cooling equipment can still apply for a rebate on sales taxes paid on equipment covered by the CEIA. Businesses have four (4) years from the purchase date of the equipment to claim the rebate. In order to qualify, the products must have been purchased between July 1, 2000 and June 30, 2004.

The process for obtaining the tax exemption for the following equipment requires the applicant to submit four documents to the Maryland Comptrollers Office: (1) system components purchased as a package; (2) Invoice from vendor showing sales tax was actually paid; (3) Statement or Certification from manufacturer, vendor or accepted industry rating association (e.g. ARI, GAMA) showing that the system meets applicable efficiency rating requirements (e.g. SEER, HSPF, Performance Coefficient, Energy Factor, Generation Efficiency Percentage); (4) Comptroller Sales and Use Tax Refund Application (Form # COT/ST 205).

Information Contacts for the Maryland Clean Energy Incentive Act

• Procedural Questions on Tax Issues
  Louise Collins, Maryland Comptroller's Office, lcollins@comp.state.md.us; phone 800-638-2937; or 410-260-7292
• Related Business Tax Information on the Maryland Comptroller web site
  business.marylandtaxes.com/taxinfo/taxcredit/cleanenergy/default.asp
• General Information on the Act
  1-800-72-ENERGY