1672 LAWS OF MARYLAND. [CH. 681

(k) "Engaged in business in this State" means the
selling or delivering in this State, or any activity in this
State in connection with the selling or delivering in this
State, of tangible personal property for use, storage or
consumption within this State. This term shall include,
but shall not be limited to the following acts or methods
of transacting business.

(1) The maintaining, occupying or using, permanently
or temporarily, directly or indirectly, or through a sub-
sidiary or agent, by whatever name called, of any office,
place of distribution, sales or sample room or place, ware-
house or storage place, or other place of business.

(2) The having of any representative, agent, salesman,
canvasser, or solicitor operating in this State for the pur-
pose of selling, delivering, or the taking of orders for any
tangible personal property.

(1) "In this State" means within the exterior limits
of the State of Maryland and includes all territory within
such limits owned by the United States of America.

(m) "Retail establishment" means any premises either
within or without this State in which the business of sell-
ing tangible personal property is conducted or in or from
which any retail sale is made.

(n) "Tax" means the tax imposed by this sub-title.
(o) "Comptroller" means the State Comptroller,
(p) "Taxpayer" means any person required by this
sub-title to make returns to the Comptroller or to pay or
pay over to the Comptroller the tax imposed by this sub-
title.

(q) "Tax year" means the calendar year, or the tax-
payer's fiscal year if it be other than the calendar year
when such fiscal year is regularly used by the taxpayer for
the purpose of reporting the State income taxes as the
tax period in lieu of the calendar year.

IMPOSITION OF TAX

309. An excise tax is hereby levied and imposed on the
use, storage or consumption in this State of tangible per-
sonal property purchased from a vendor within or without
this State on or after the first day of July, 1947, for use,
storage or consumption within this State. The tax imposed
by this section shall be paid by the purchaser and shall
be computed as follows: