Are sales of Energy Star appliances exempt from the sales tax?

No. Energy Star-rated clothes washers, refrigerators and air conditioners sold in Maryland are not exempt from the Maryland sales and use tax. However, beginning in calendar year 2011, there will be a tax -free three day weekend during which the sales and use tax will not apply to the sale of certain Energy Star products or solar water heaters. This tax-free weekend will occur the weekend of February 19, 2011, through February 21, 2011. For more information, see our Sales and Use Tax Alert on Tax-Free Periods.