6 LAWS OF MARYLAND. [CH. 2

of the Annotated Code of Maryland (1939 Edition), title
"Revenue and Taxes", sub-title "Retail Sales Tax Act",
heading "Imposition of Tax", as said section was enacted
by Chapter 281 of the Acts of 1947, and to enact in lieu
thereof a new section to be known as Section 260, and to
follow immediately after Section 259 of said Article, to
impose a sales tax at the rate specified in said section on
sales of certain tangible personal property and certain
services, as said sales and services are defined as taxable in
Chapter 281 of the Acts of 1947, as amended or supple-
mented by this Act; and to repeal sub-section (b) and sub-
section (c) of Section 261 of Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and
Taxes", sub-title "Retail Sales Tax Act", heading "Exemp-
tions", as said sub-sections were enacted by Chapter 281 of
the Acts of 1947, and to enact in lieu thereof two new sub-
sections, the first of said sub-sections to be known as sub-
section (b) of Section 261, to follow immediately after sub-
section (a) of Section 261, providing that sales of less than
fourteen cents (14c) shall be exempt from the tax, and the
second of said sub-sections to be known as sub-section (e)
of Section 261, to follow immediately after sub-section (b)
of Section 261, as enacted by this Act, providing that sales
of meals and food for human consumption in the home or
residence shall be exempt from the tax; and to repeal
Section 288 of Article 81 of the Annotated Code of Mary-
land (1939 Edition), title "Revenue and Taxes", sub-title
"Retail Sales Tax Act", heading "Revisions and Appeals",
as said section was enacted by Chapter 281 of the Acts of
1947, and to enact in lieu thereof a new section to be known
as Section 288, and to follow immediately after Section 287
of said Article, relating to appeals to and from the Circuit
Courts for the Counties or the Baltimore City Court in
matters relating to the Retail Sales Tax Act.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That sub-section (f) of Section 259 of Article 81 of the
Annotated Code of Maryland (1939 Edition), title "Revenue
and Taxes", sub-title "Retail Sales Tax Act", heading "Defini-
tions", as said sub-section was enacted by Chapter 281 of the
Acts of 1947, be and the same is hereby repealed, and that a
new sub-section be and it is hereby enacted in lieu thereof,
said new sub-section to be known as sub-section (f) of Section
259, to follow immediately after sub-section (e) of Section
259 of said Article, and to read as follows:

259. (f) "Retail sale" and "sale at retail" shall mean the
sale in any quantity or quantities of any tangible personal
property or service taxable under the terms of this sub-title.
Said term shall mean all sales of tangible personal property
to any person for any purpose other than those in which the