1670 LAWS OF MARYLAND. [CH. 681

builder, or property owner. This term shall not include
the following:

(1) The sale of tangible personal property by any
vendor in the regular course of business.

(2) The incorporation of tangible personal property
as a material or part of other tangible personal property
to be produced for sale by manufacturing, assembling,
processing or refining.

(e) "Storage" means any keeping or the retention of
possession in this State for any purpose of tangible per-
sonal property purchased either within or without this
State by a purchaser from a vendor. This term shall not
include the following:

(1) The keeping or the retention of possession in this
State of tangible personal property for the purpose of sale
in the regular course of business.

(2) The keeping or the retention of possession in this
State of tangible personal property for the purpose of
incorporating said property as a material or part of other
tangible personal property to be produced for sale by manu-
facturing, assembling, processing or refining.

(f) "Purchase" means the acquisition for a price by
any person of tangible personal property for use, storage
and consumption within this State. A transaction shall
be deemed to be a purchase if the acquisition of tangible
personal property was effected by:

(1) The transfer, either conditionally or absolutely,
of title or possession or both of the tangible personal
property.

(2) The transfer or grant of a license to use, store or
consume the tangible personal property.

(g) "Price" means the aggregate value in money of
any thing or things paid or delivered, or promised to be
paid or delivered by a purchaser to a vendor in the con-
summation and complete performance of a retail sale
without any deduction therefrom on account of the cost
of the property sold, cost of materials used, labor or
service cost, or any other expense whatsoever. "Price"
shall be deemed to be the amount received exclusive of the
tax hereby imposed provided the vendor shall establish to
the satisfaction of the Comptroller that the tax was added
to the price. "Price" shall not include the following: