Ch. 2

LAWS OF MARYLAND

In subsection (b)(1)(iii)2. of this section, the
phrase "as defined in § 11-216 of this subtitle" is
added for clarity.

In subsection (b)(1)(iv) of this section, the former

exclusion of "tools and appliances which are charged

to expense accounts or are not capitalized" is deleted
as surplusage.

In subsection (b)(2) of this section, the former
language "[notwithstanding the above requirements" is
deleted as unnecessary in light of the tabulation of
subsection (b). Although the former word "above" did
not include the items now revised as subsection
(b)(1)(ii) and, except for the air and water pollution
exclusion, (iv) of this section, those items did not
seem applicable to the machinery and equipment listed
in subsection (b)(2).

Defined terms: "Production activity" § 11-101
"Sale" § 11-101 "Sales and use tax" § 1-101
"Use" § 11-101

11-211. MEDICINE AND MEDICAL SUPPLIES; HEALTH AND PHYSICAL AIDS;
HYGIENIC AIDS.

(A)  MEDICINE AND MEDICAL SUPPLIES.

THE SALES AND USE TAX DOES NOT APPLY TO:

(1)  A SALE, TO OR BY A PHYSICIAN OR HOSPITAL, OF
DRUGS OR MEDICAL SUPPLIES;

(2)  A SALE OF MEDICINE; OR

(3)  A SALE OF DISPOSABLE MEDICAL SUPPLIES.

(B)  HEALTH AND PHYSICAL AIDS.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF:

(1)  A HEMODIALYSIS DRUG OR DEVICE, BY A LICENSED
PHARMACIST OR BY A PERSON WHO HOLDS A PERMIT UNDER § 12-603 OF
THE HEALTH OCCUPATIONS ARTICLE, DIRECTLY TO A HEMODIALYSIS
PATIENT REQUIRING REGULAR HOME TREATMENT;

(2)  TANGIBLE PERSONAL PROPERTY THAT IS MANUFACTURED
OR ADAPTED SPECIFICALLY TO COMPENSATE FOR BLINDNESS, INCLUDING
BRAILLE SLATES AND PAPER, ITEMS WITH BRAILLE MARKINGS, PRESET
INSULIN SYRINGES, AND RAISED LINE DRAWING KITS;

(3)  A DECODER FOR CAPTIONED TELEVISION PROGRAMS FOR
USE BY A HEARING-IMPAIRED INDIVIDUAL;

(4)  A TELECOMMUNICATIONS DEVICE THAT IS 'ADAPTED
SPECIFICALLY FOR HEARING-IMPAIRED INDIVIDUALS AND IS:

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