176                                 LAWS OF MARYLAND                          [CH. 42

(B)  ON EACH SALE WHERE THE PRICE IS FROM SIXTY-
SEVEN (670 TO ONE DOLLAR ($1), BOTH INCLUSIVE,
THREE CENTS (30;

(C)   ON EACH SALE WHERE THE PRICE IS IN EXCESS
OF ONE DOLLAR ($1), THREE CENTS (80 ON EACH EVEN
DOLLAR PLUS ONE CENT (10 FOR EACH THIRTY-THREE
CENTS (330 OR FRACTION THEREOF IN EXCESS OF THE
EVEN DOLLAR (S).

THE TAX SHALL BE DUE AND PAYABLE AT THE RATES
SET FORTH HEREIN ON ALL SALES OF TAXABLE PROP-
ERTY OR SERVICES DELIVERED TO THE PURCHASER ON
OR AFTER THE EFFECTIVE DATE HEREOF.

SEC. 2. AND BE IT FURTHER ENACTED, THAT SECTION
373 OF ARTICLE 81 OF THE ANNOTATED CODE OF MARY-
LAND (1957 EDITION), TITLE "REVENUE AND TAXES",
SUB-TITLE "MARYLAND USE TAX", BE AND THE SAME
IS HEREBY REPEALED AND RE-ENACTED, WITH AMEND-
MENTS, TO READ AS FOLLOWS:

373. (IMPOSITION AND RATE OF TAX.) AN EXCISE TAX
IS HEREBY LEVIED AND IMPOSED ON THE USE, STORAGE
OR CONSUMPTION IN THIS STATE OF TANGIBLE PER-
SONAL PROPERTY AND CERTAIN SERVICES PURCHASED
WITHIN OR WITHOUT THIS STATE ON OR AFTER THE
EFFECTIVE DATE OF THIS SECTION. THE TAX IMPOSED
BY THIS SECTION SHALL BE PAID BY THE PURCHASER
AND SHALL BE COMPUTED AS FOLLOWS:

(A)  ON EACH SALE WHERE THE PRICE IS FROM FIFTY-
ONE CENTS (51c TO SIXTY-SIX CENTS (660, BOTH INCLU-
SIVE, TWO CENTS (2c) ;

(B)  ON EACH SALE WHERE THE PRICE IS FROM SIXTY-
SEVEN CENTS (670 TO ONE DOLLAR ($1), BOTH INCLU-
SIVE, THREE CENTS (30;

(C)  ON EACH SALE WHERE THE PRICE IS IN EXCESS
OF ONE DOLLAR ($1), THREE CENTS (30 ON EACH EVEN
DOLLAR PLUS ONE CENT (10 FOR EACH THIRTY-THREE
CENTS (330 OR FRACTION THEREOF IN EXCESS OF THE
EVEN DOLLAR(S).

THE TAX SHALL BE DUE AND PAYABLE AT THE RATES
SET FORTH HEREIN ON THE USE, STORAGE OR CONSUMP-
TION OF TAXABLE ITEMS WHICH FIRST OCCURS AFTER
THE EFFECTIVE DATE HEREOF WITHOUT REGARD TO
THE PURCHASE DATE, PROVIDED SUCH PURCHASE WAS
MADE ON OR AFTER JULY 1, 1947.

SEC. 3. AND BE IT FURTHER ENACTED, THAT SECTION
326 (G) OF SAID ARTICLE AND SUB-TITLE BE AND THE
SAME IS HEREBY REPEALED AND RE-ENACTED, WITH
AMENDMENTS, TO READ AS FOLLOWS:

326.

(G) SALES OF NEW OR USED MOTOR VEHICLES UPON