WM. PRESTON LANK, JR., GOVERNOR. 1669

to 336, inclusive, and to follow immediately after Section
307 of said Article, to provide for a tax of two percent
(2%) in the use, storage and consumption of tangible
personal property in this State.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That twenty-nine new sections be added to Article 81 of
the Annotated Code of Maryland (1939 Edition), title
"Revenue and Taxes", be under a new sub-title "Maryland
Use Tax", said sections to be known as Sections 308 to
336, inclusive, and to follow immediately after Section 307
of said Article, and to read as follows:

308. As used in this sub-title, the following terms shall
mean or include:

(a) "Person" means an individual, partnership, society,
club, association, joint stock company, corporation, estate,
receiver, trustee, assignee, referee, or any other person
acting in a fiduciary or representative capacity, whether
appointed by a court or otherwise, and any other group
or combination of individuals acting as a unit.

(b) "Vendor" means every person engaging in the
business of making sales in this State or elsewhere of
tangible personal property, whether for immediate or
future delivery, for use, storage or consumption within
this State. When in the opinion of the Comptroller it is
necessary for the efficient administration of this sub-title
to regard any salesman, representative, peddler or can-
vasser as the agent of the dealer, distributor, supervisor
or employer under whom he operates or from whom he
obtains the tangible personal property sold by him, the
Comptroller may, in his discretion, treat and regard such
agent as the vendor jointly responsible with his principal,
employer or supervisor for the collection and payment of
the tax imposed by this sub-title.

(c) "Purchaser" means any person who shall have
purchased tangible personal property for use, storage or
other consumption in this State upon which a tax is
imposed under Section 309 of this sub-title.

(d) "Use" means the exercise by any person within
this State of any right or power over tangible personal
property purchased either within or without this State
by a purchaser from a vendor and includes but is not
limited to the receipt, storage, keeping or retention for any
length of time of any building materials by any contractor,