THEODORE R. MCKELDIN, GOVERNOR                    291

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; provided
that the word "person," as used in this subsection shall not include
the United States of America or any agency or instrumentality
thereof.

(j) Professional, insurance or personal service.—Professional, in-
surance or personal service transactions which involve sales as incon-
sequential elements for which no separate charges are made.

(k) Film rentals, etc.—Rentals of motion picture films and trailers
and rentals of advertising posters for display on the theatre prem-
ises to persons whose gross receipts are taxable under Sections 402
to 411 of this article.

(1) Medicines, drugs, etc.—Sales of medicines, sold on prescrip-
tions of physicians, 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 hos-
pitals to patients in connection with medical treatments, sales of
baby oils and baby powders, and all other medicines as this term may
be defined by regulations of the Comptroller.

(m) Physical aids.—Sales of crutches, and sales of artificial limbs,
artificial eyes, artificial hearing devices and corrective eyeglasses
when the same are designed to be worn on the person of the owner or
user, and the sales of orthopedic appliances, and the sales of wheel-
chairs for invalids.

(n) Transportation and communication services and news-
papers.—Sales of transportation and communication services, in-
cluding the printing and sales of newspapers of any and all types.

(o) Advertising.—Sales of advertising space in newspapers,
periodicals, and billboard advertising space, and sales of radio ad-
vertising.

(p) Water sales.—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) Amusement tickets.—Sales of tickets to places of amuse-
ment, so long as the gross receipts from which are taxable under
Sections 402-411 of this article.

(r) Food or beverages on trains.—Sales of food or beverages of
any nature if made in any dining car, Pullman car or club car com-
posing a part of any train operating within this State in the course
of interstate commerce.

(s) Soap, etc., for personal use.—Sales of soap, soap powders,
cleansing fluids and detergents when purchased for home or per-
sonal use, excluding toothpaste, tooth powder, shaving soap, shaving
cream and shaving powder.

it) Processing of timber returned to owner for use on farm, in
mine or on mine buildings.—Sales of any service, fabrication or pro-
cessing by sawmill operators upon timber, lumber or other wood pro-
ducts, the title to which is and remains in a farmer or farm owner,
miner or mine owner and when the object of said sale, service or