Ch. 4 LAWS OF MARYLAND
(1) a sale of food:

(i) at a hospital;

(ii) by a church or religious organization;

(iii) by a school or college, including sales at a school or college by a
food concessionaire that is under contract with the school or college or with its
designated contract agent, but not including sales at events that are not sponsored by
the school or college or are not educationally related; OR

(IV) THAT A NONPROFIT FOOD VENDOR, WHO PROVIDES
NO FACILITIES FOR FOOD CONSUMPTION ON THE PREMISES, DELIVERS
BY SPECIAL ORDER OFF THE PREMISES FOR IMMEDIATE CONSUMPTION;

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall be
applicable to all sales occurring on or after July 1, 1989.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act is an
emergency measure, is necessary for the immediate preservation of the public health
and safety, has been passed by a yea and nay vote supported by three-fifths of all the
members elected to each of the two Houses of the General Assembly, and shall take
effect from the date it is enacted.

Approved February 16, 1990.

CHAPTER 4
(House Bill 164)

AN ACT concerning

Sales and Use Tax - Nonprofit Food Deliveries

FOR the purpose of exempting from the sales and use tax the sale of food that certain
nonprofit food vendors deliver by special order off the premises for immediate
consumption; providing for the retroactive application of this Act; and making this
Act an emergency measure.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section ll-206(e)(l)
Annotated Code of Maryland
(1988 Volume and 1989 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

- 10 -