432 LAWS OF MARYLAND. [CH. 281

erages such as are ordinarily dispensed at bars and soda
fountains or in connection therewith, other than coffee,
tea and cocoa.

(i) "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 with-
out 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 satisfac-
tion of the Comptroller that the tax was added to the price.
"Price" shall not include the following:

(1) The consideration received for labor or services
used in installing, applying, remodeling or repairing the
property sold if the consideration for such services is
separately stated from the consideration received for the
tangible personal property in the retail sale.

(2) The consideration received for professional serv-
ices rendered in connection with the sale of any tangible
personal property if the consideration for such services is
separately stated from the consideration received for the
tangible personal property transferred in the retail sale.

(3) The amount paid by any purchaser as, or in the
nature of interest or finance charges on account of credit
extended in connection with the sale of any tangible per-
sonal property if the interest or finance charges are sepa-
rately stated from the consideration received for the tan-
gible personal property transferred in the retail sale.

(4) The amount paid by any purchaser on account of
any bona fide freight, delivery and other transportation
charges in connection with any sale of tangible personal
property if said freight, delivery or other transportation
charges are stated or shown as a separate item from the
price of the tangible personal property transferred in the
retail sale.

(j) "Business" means any activity engaged in by any
person or caused to be engaged in by him with the object
of gain, benefit or advantage, either direct or indirect.

(k) "Engaging in business" means commencing, con-
ducting, or continuing in business, as well as liquidating
a business when the liquidator thereof holds himself out
to the public as conducting such a business.