§11–1A–02.

    (a)    In addition to any tax imposed under § 11-102 of this title, except as provided in subsection (b) of this section, a tax is imposed on the use, in the State, of electricity that is not delivered by a public service company.

    (b)    The special use tax on electricity does not apply to the use of:

        (1)    electricity that is:

            (i)    used for residential purposes; or

            (ii)    used exclusively for emergency back-up generation; or

        (2)    on-site generated electricity.