290                               LAWS OF MARYLAND                         [CH. 91

chaser and in such form as the Comptroller shall prescribe, stating
the purpose to which the purchaser intends to put the subject of the
sale, or the status or character of the purchaser.

(o)   "Comptroller" means the State Comptroller.

(p) "Successor" means any person purchasing or succeeding to
the business or a portion thereof or the whole or any part of the
stock of goods, wares or merchandise of a vendor quitting, selling
out, exchanging, or otherwise disposing of his business.

(q) "Taxpayer" means any person required by this subtitle to
make returns to the Comptroller or to pay or pay over to the Comp-
troller the tax imposed by this subtitle.

(r) "Tax year" means the calendar year, or the taxpayer's fiscal
year if it be other than the calendar year when such fiscal year is
regularly used by the taxpayer for the purpose of reporting the
State income taxes as the tax period in lieu of the calendar year.

326. Exemptions.

The tax hereby levied shall not apply to the following sales:

(a)   State sales.—Sales to the State of Maryland or any of its
political subdivision.

(b)  Price less than fifty-one cents.—Sales where the purchase
price is less than fifty-one cents.

(c)   Food.—Sales of meals or food for human consumption, regard-
less of the place of consumption.

(d)  Motor vehicle or liquid fuel.—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 sale.—Casual and isolated sales by a vendor who is
not regularly engaged in the business of selling tangible personal
property.

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

(g)  Motor vehicles.—Sales of new or used motor vehicles upon
which the excise tax of 2%, levied and imposed by Section 29 of
Article 66 1/2 of the Annotated Code of Maryland, is collected by the
Department of Motor Vehicles or which are to be titled or registered
in another state. This exemption shall not apply to house or office
trailers, nor shall it apply to the lease or rental of new or used
motor vehicles.

(h) Farm products, seeds, feeds, fertilizers, etc.—Sales of the fol-
lowing items for agricultural purposes: Livestock, poultry, seeds, feed
for livestock and poultry, fertilizers, lime and land plaster, fungi-
cides and insecticides ([used for agricultural purposes]; and the
products of the farm, dairy, grove or garden, except those products
which are usually sold by nurseries and horticulturists, including,
but not limited to, flowers, sod, decorative trees and shrubs.

(1)  Sales to nonprofit, charitable, etc., organizations.—Sales to
any person operating a nonprofit religious, charitable, scientific,