10 LAWS OF MARYLAND. [CH. 4

1947, be and the same are hereby repealed and re-enacted, with
amendments, to read as follows:

308.

(h) "Retail sale" and "Sale at retail" means all sales in
any quantity or quantities of tangible personal property
whether within or without this State to any person for the
purpose of use, storage or consumption within this State.
For the purposes of the tax imposed by this sub-title, the
term "sale at retail" shall include but shall not be limited
to the following:

(1) Any production, fabrication or printing of tangible
personal property on special order for a consideration.

(2) The sale of building materials to contractors, builders
or landowners for use or resale in the form of real estate.

(3) The. sale of natural or artificial gas, oil, coal, electri-
city, or steam, when made to any purchaser for purposes
other than resale or for use in manufacturing, assembling,
processing or refining.

IMPOSITION OF TAX

309.

(a) On each sale where the price is from fourteen cents
(14c) to fifty cents (50c), both inclusive, one cent (1c);

SEC. 2. And be it further enacted, That this Act is here-
by declared to be an emergency measure and necessary for
the immediate preservation of the public health and safety
and having been passed by a yea and nay vote, supported by
three-fifths of all of the members elected to each of the two
Houses of the General Assembly of Maryland, the same shall
take effect from the date of its passage.

Approved November 10, 1947.

CHAPTER 4.
(Senate Bill 5)

AN ACT making an emergency appropriation to the Board
of Public Works to be used by said Board to supplement
the appropriation in the budget for the fiscal years ending
June 30, 1948 and June 30, 1949 to the Comptroller of
the Treasury for the expenses of administration, of the
Retail Sales Tax Act, where it is found that the regular