You may be eligible for a one-time excise tax credit, up to $3000.00, when you purchase a qualifying plug-in electric vehicle.  Effective July 1, 2017 through June 30, 2020, an individual may be entitled to receive an excise tax credit on a qualifying plug-in electric vehicle regardless of whether they own or lease the vehicle.  Business entities may also qualify for the tax credit on up to ten vehicles.

The criteria for a qualifying plug-in electric vehicle are as follows:

• The vehicle must be made by a manufacturer primarily for use on public streets, roads and highways.
• The vehicle cannot be modified from the manufacturer's specifications.
• The vehicle must be a new vehicle and titled for the first time on or after July 1, 2017, but before July 1, 2020.  
• The vehicle must be acquired for use or lease by the taxpayer, and not for resale.
• The vehicle must be capable of being recharged from an external source of electricity.
• Has a total purchase price not exceeding $60,000
• Has a battery capacity of at least 5.0 kilowatt-hours

Credit request received are subject to the availability of funding and will be processed in the following amounts:

• The product of $100 times the kilowatt-hours of battery capacity of the vehicle not to exceed $3,000.  Vehicles with 30 kilowatt-hours and above will only qualify for the maximum allowed of $3,000. 

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, you may download the Excise Tax Request for a Plug-in Electric Vehicle (VR-334) form.

Fees:

• There is no fee for applying for the tax credit.

Credit requests received are subject to the availability of funding and will be calculated accordingly.

Contact Information:
MVA
Excise Tax Refund Unit 
6601 Ritchie Highway, NE, Room 202
Glen Burnie, MD 21062

For telephone questions: