WM. PRESTON LANE, JR., GOVERNOR. 7

purpose of the purchaser is to resell the property so trans-
ferred in the form in which the same is, or is to be received
by him, or to use or incorporate the property so transferred,
as a material or part, of other tangible personal property to
be produced for sale by manufacturing, assembling, process-
ing or refining. For the purpose of the tax imposed by this
sub-title, the term "sale at retail" shall include but shall not
be limited to the following:

(1) The sale for consumption of any meals, food or drink
or other tangible personal property for a consideration, at
any restaurant, hotel, drug store, club, resort, or other place
at which meals, food, drink or other tangible personal prop-
erty are sold.

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

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

(4) The sale of natural or artificial gas, oil, electricity,
coal or steam, when made to any purchaser for purposes other
than resale or for use in manufacturing, assembling, process-
ing or refining.

(5) The sale or charges for any room or rooms, lodgings, or
accommodations furnished by any hotel, inn, tourist camp,
tourist cabin or any other place in which rooms, lodgings or
accommodations are regularly furnished to the public for a
consideration.

SEC. 2. And be it further enacted, That Section 260 of
Article 81 of the Annotated Code of Maryland (1939 Edi-
tion), 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, be and the same
is hereby repealed, and that a new section be and it is here-
by enacted in lieu thereof, said new section to be known as
Section 260, to follow immediately after Section 259 of said
Article, and to read as follows:

260. For the privilege of selling certain tangible personal
property at retail as defined above and for the privilege of
dispensing certain selected services defined as sales at retail
by Section 259 (f) of this sub-title, a vendor shall collect
from the purchaser a tax at the rate specified in this section
on the price of each separate retail sale made in this State
on or after the date of this Act. The tax imposed by this
section shall be paid by the purchaser and shall be computed
subject to the terms and conditions of Section 269 of this
sub-title, as follows: