430 LAWS OF MARYLAND. [CH. 281
CHAPTER 281.
(House Bill 545)

AN ACT to add forty-nine new sections to Article 81 of the
Annotated Code of Maryland (1939 Edition), title "Rev-
enue and Taxes", to be under a new sub-title "Retail
Sales Tax Act", said new sections to be known as Sec-
tions 259 to 307, inclusive, and to follow immediately
after Section 258 of said Article, to provide for a tax
of two percent on certain retail sales in this State.

SECTION 1. Belt enacted by the General Assembly of Maryland,
That forty-nine new sections be and they are hereby added
to Article 81 of the Annotated Code of Maryland (1939
Edition), title "Revenue and Taxes", to be under a new
sub-title, "Retail Sales Tax Act", said new sections to be
known as Sections 259 to 307, inclusive, to follow imme-
diately after Section 258 of said Article and to read as
follows:

DEFINITIONS

259. 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 any person selling property or
rendering services upon the receipt from which a tax is
imposed under Section 260 of this sub-title.

(c) "Purchaser" means a person who purchases tangi-
ble personal property or to whom services are rendered,
the receipts from which are taxable under Section 260 of
this sub-title.

(d) "Sale" and "selling" mean any transaction where-
by title or possession, or both, of tangible personal prop-
erty is or is to be transferred by any means whatsoever for
a consideration by a vendor to a purchaser, or any trans-
action whereby services subject to tax under Section 260
of this sub-title are rendered for consideration to any pur-
chaser by any vendor. Such consideration may be either
in the form of a price in money, rights or property or by