Maryland has instituted an annual sales tax holiday for Energy Star products beginning in 2011 and moving forward. Purchases of Energy Star products and solar water heaters are exempt from sales and use tax from the Saturday immediately preceding the third Monday in February through the third Monday of February. Qualified products include air conditioners, clothes washers and dryers, furnaces, heat pumps, standard size refrigerators, compact fluorescent light bulbs, dehumidifiers, boilers, and programmable thermostats that carry the Energy Star label. The sale is considered to be made during the tax-free period if sale and payment for product takes place during the specified period, even if delivery of the product is delayed until after the period. (Reg. ยง03.06.01.44, Maryland Comptroller of the Treasury, effective with emergency status January 20 – May 20, 2011)