WM. PRESTON LANE, JR., GOVERNOR. 1673

(a) On each sale where the price is from nine cents
(9c) to fifty cents (50c), both inclusive, one cent (1c) ;

(b) On each sale where the price is from fifty-one cents
(51c) to one dollars ($1), both inclusive, two cents (2) ;

(c) On each fifty cents (50c) of price or fraction
thereof in excess of one dollar ($1), one cent (1c).

EXEMPTIONS

310. The use, storage or consumption in this State of
the following tangible personal property is hereby spe-
cifically exempted from the tax imposed by this sub-title:

(a) Tangible personal property upon which a retail
sales tax has been paid to this State under the terms and
provisions of Section 260 of this Article.

(b) Tangible personal property expressly exempted
from the retail sales tax imposed by this State under the
terms and provisions of Section 261 of this Article.

(c) Tangible personal property sold by any non-resi-
dent vendor to a purchaser, a resident of this State, if
the sale thereof would have been exempt from the retail
sales tax imposed by this State under Section 261 of this
Article had said sale been made in this State.

(d) Tangible personal property upon the sale of which
or upon the gross receipts received from the sale of which
an excise tax has been imposed under the laws of any
State or territory of the United States of America or the
District of Columbia.

(e) Tangible personal property purchased or acquired
prior to coming into this State by a person a non-resident
thereof for his, her, its or their own use or enjoyment
while temporarily in this State, or for such other use as
the Comptroller may by regulation specify.

(f) Tangible personal property not readily obtainable
in Maryland which is stored, used or consumed in this
State by a person engaged in the business of rendering
services, or manufacturing, compounding for sale, profit,
or use of any article, substance or commodity, if such
tangible personal property enters into the processing of
or becomes an ingredient or component part of the product
or service which is manufactured, compounded or fur-
nished and the container, label or the furnished shipping
case thereof.