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Maryland’s Sales Tax Holiday for Qualifying Energy Star Appliances Returns For 2017

From Saturday, February 18, through Monday, February 20 (i.e., Presidents’ Day Weekend), consumers will not pay the state’s 6% sales tax on qualifying ENERGY STAR appliances.  In order to be exempt the item must both be a “qualifying item” and bear the Energy Star label. Per the Comptroller’s website (link), the following types of products bearing the Energy Star label will qualify: Air conditioners, Washers and dryers, Furnaces, Heat pumps, Boilers, Solar water heaters (tax-exempt at all times now), Standard size refrigerators, Dehumidifiers, Programmable thermostats, Compact fluorescent light bulbs, and Light-emitting diode (LED) light bulbs. The Comptroller’s flyer states that the following items are NOT included: Wine and dorm-sized refrigerators, microwaves, dishwashers, stoves, windows, and doors and other building materials. [...]

February 2nd, 2017|
  • Basketball Strategy Diagram

Judge Compares Nordstrom’s IP Holding Company State Tax Play to Maligned Basketball Strategy

On Monday August 18, 2014, the Maryland Court of Appeals released its decision in NIHC v. Comptroller of the Treasury. [1] The counsel for Nordstrom must have known that things were not going to go their way when the opinion’s opening paragraph analogized their client’s “intellectual property holding company” (”IPHC”) tax planning to the historically successful, yet infamous, “four corner’s offense.”   […]

August 27th, 2014|