434 LAWS OF MARYLAND. [CH. 281

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

EXEMPTIONS

261. The tax hereby levied shall not apply to the fol-
lowing sales:

(a) Sales to the State of Maryland or any of its politi-
cal sub-divisions.

(b) Sales where the purchase price is less than nine
cents (9c).

(c) Sales of food for human consumption off the
premises where sold.

(d) Sales of motor vehicle fuel and liquid fuel upon
the receipt, use, distribution or sale of which in this State
a tax is imposed by the law of this State.

(e) Casual and isolated sales by a vendor who is not
regularly engaged in the business of selling tangible per-
sonal property.

(f) Sales which are not within the taxing power of this
State under the Constitution of the United States.

(g) Sales of new or used motor vehicles.

(h) Sales of livestock, poultry, seeds, feeds for live-
stock and poultry, fertilizers, lime and land plaster used for
agricultural purposes, and the products of the farm, dairy,
grove or garden.

(i) Sales to any person operating a non-profit religious,
charitable, scientific, literary or educational institution or
organization situated in this State when such tangible
personal property is purchased for use in carrying on the
work of such institution or organization.

(j) Professional, insurance or personal service trans-
actions which involve sales as inconsequential elements for
which no separate charges are made.

(k) Sales by manufacturers or producers of their own
manufactured products when sold to other manufacturers,
producers, wholesale or retail merchants for the purpose
of resale. The exemption in this sub-section shall not
extend to or include sales by manufacturers or producers,
of their own manufactured products when sold to pur-
chasers and not for the purpose of resale.