WM. PRESTON LANE, JR., GOVERNOR. 435

(1) Sales of medicines sold on .prescriptions of physi-
cians, or medicines compounded, processed or blended by
a druggist offering the same for sale at retail, or sales of
drugs or medical supplies to physicians or hospitals or by
physicians and hospitals to patients in connection with
medical treatments, and all other medicines as this term
may be defined by regulations of the Comptroller.

(m) Sales of crutches, and sales of artificial limbs,
artificial eyes, artificial hearing devices, when the same are
designed to be worn on the person of the owner or user,
and sales of orthopedic appliances.

(n) Sales of transportation and communication services.

(o) Sales of advertising space in newspapers, periodi-
cals, and billboard advertising space, and sales of radio
advertising.

(p) Sales of water by any person or political sub-
division of this State where the water is delivered to the
purchaser through pipes or conduits.

(q) Sales of tickets to places of amusement, so long as
the gross receipts from which are taxable under Sections
74-74D, inclusive, of Article 56 of the Annotated Code of
Maryland.

(r) Sales of food or beverages of any nature if made
in any dining car, Pullman car or club car composing a
part of any train operating within this State in the course
of interstate commerce.

COLLECTION OF TAX

262. Upon each taxable sale or service the tax to be
collected as provided in this sub-title shall be stated and
charged separately from the sale price or charge for the
services and shown separately on any record thereof at
the time when the sale is made or at the time when evi-
dence of sale is issued or employed by the vendor. The tax
shall be paid by the purchaser to the vendor as trustee
for and on account of the State, and the vendor shall be
liable for the collection thereof for and on account of the
State.

263. The vendor and any other officer of any corporate
vendor shall be personally liable for the tax collected or
required to be collected under this sub-title, and the vendor
shall have the same right in respect to collecting the tax
from the purchaser, or in respect to non-payment of the