(a)In addition to any tax imposed under § 11-102 of this…#
(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…#
(b) The special use tax on electricity does not apply to the use of:
(1) electricity that is:
(i)used for residential purposes; or#
(i) used for residential purposes; or