1674 LAWS OF MARYLAND. [CH. 681

COLLECTION OF TAX

311. Every vendor engaging in business in this State
and making sales of tangible personal property for use,
storage or consumption in this State which are taxable
under the provisions of this sub-title, at the time of making
such sales, or if the use, storage or consumption is not
then taxable hereunder, at the time when such use, storage
or consumption becomes taxable hereunder, shall collect
the tax imposed by this sub-title from the purchaser.

312. Every vendor not engaging in business in this.
State and making any sale of tangible personal property
as described in Section 311 of this sub-title, who, upon
application to the Comptroller has been expressly author-
ized to collect the tax, shall, at the time of making such
sale collect the tax imposed by this sub-title from the pur-
chaser. A permit shall be issued to such vendor without
charge, to collect such tax, in such manner, and subject to
such regulations as the Comptroller may prescribe.

313. Every vendor required or permitted to collect the
tax shall collect the tax imposed by the provision of this
sub-title, notwithstanding the following:

(a) That the purchaser's order or the contract of sale
is delivered, mailed, or otherwise transmitted by the pur-
chaser to the vendor at a point outside of this State as a
result of solicitation by the vendor through the medium
of a catalog or other written advertisement; or

(b) That the purchaser's order or contract of sale
made or closed by acceptance or approval outside of this
State or before said tangible personal property enters this
State; or

(c) That the purchaser's order or contract of sale
provides that said property shall be, or it is in fact, pro-
cured or manufactured at a point outside of this State
and shipped directly to the purchaser from the point of
origin; or

(d) That said property is mailed to the purchaser in.
this State from a point outside this State or delivered to
a carrier at a point outside this State, F.O.B., or otherwise,
and directed to the vendor in this State, regardless of
whether the cost of transportation is paid by the vendor
or by the purchaser; or

(e) That said property is delivered directly to the
purchaser at a point outside this State, if it is intended