You may be eligible for a one-time excise tax credit, up to $1000.00, when you purchase a qualifying plug-in electric vehicle. Effective July 1, 2013 through June 30, 2014, an individual may be entitled to receive an excise tax credit on a qualifying plug-in electric vehicle regardless of whether they own lease the vehicle. Business entities may also qualify for the tax credit on up to ten vehicles.
Credits requests received are processed subject to the availability of funds.
The criteria for a qualifying plug-in electric vehicles are as follows:
- The vehicle must be made by a manufacturer primarily for use on public streets, roads and highways.
- The vehicle can not be modified from the manufacturer's specifications.
- The vehicle must be a new vehicle purchased from a dealer or a used vehicle that was initially titled in Maryland and subsequently transferred to another Maryland owner.
- The vehicle must be acquired for use or lease by the taxpayer, and not for resale.
- The shipping weight of the vehicle may not exceed 8,500 pounds.
- The maximum speed capability must be at least 55 miles per hour.
- The vehicle must be capable of being recharged from an external source of electricity.
- The vehicle must be propelled to a significant extent by an electric motor that draws electricity from a battery that:
- For a four-wheeled vehicle, has a capacity of not less than 4 kilowatt hours.
- For a 2 or 3-wheeled vehicle, has a capacity of not less than 2.5 kilowatt hours.
Credit request received are subject to the availability of funding and will be processed in the following amounts:
- Level I Excise Tax Credit – $600.00 - The vehicle battery capacity is not less than 4.0. kilowatt-hours but not more than 10.0 kilowatt-hours.
- Level II Excise Tax Credit - $700.00 - The vehicle battery capacity is not less than 10.1 kilowatt-hours but not more than 15.0 kilowatt-hours.
- Level III Excise Tax Credit - $1,000.00 - The vehicle battery capacity is over 15.0 kilowatt-hours.
If you have purchased a plug-in electric vehicle from a Maryland dealer, the dealer will assist you with completing the proper form for the tax credit. If you purchased a new plug-in electric vehicle from an out of state dealer, or a used plug-in electric vehicle from a previous Maryland owner, you may download the Excise Tax Request for a Plug-in Electric Vehicle (VR-334) form.
• There is no fee for applying for the tax credit.
Excise Tax Refund Unit
6601 Ritchie Highway, NE, Room 202
Glen Burnie, MD 21062
For telephone questions:
MVA Customer Service Center: 1-410-768-7000
- TTY/Hearing Impaired: 1-301-729-4563