294                               LAWS OF MARYLAND                         [CH. 91

SEC.2. And be it further enacted, That Sections 372, 373, 375,
378, 385, 387 and 393 of Article 81 of the Annotated Code of Mary-
land (1957 Edition), title "Revenue and Taxes", subtitle "Maryland
Use Tax", be and they are hereby repealed and re-enacted, with
amendments, to read as follows:

372. Definitions.

As used in this subtitle, the following terms shall mean or include:

(a)   "Person" means an individual, partnership, society, club,
association, joint stock company, corporation, estate, receiver, trus-
tee, assignee, referee, or any other person acting in a fiduciary or
representative capacity, whether appointed by a court or otherwise,
and any other group or combination of individuals acting as a unit.

(b)   "Vendor" means every person making sales in this State or
elsewhere of tangible personal property or services subject to the
tax imposed by this subtitle [, for use, storage or consumption within
this State]. When in the opinion of the Comptroller it is necessary
for the efficient administration of this subtitle to regard any sales-
man, representative, peddler or canvasser as the agent of the dealer,
distributor, supervisor or employer under whom he operates or from
whom he obtains the tangible personal property sold by him, the
Comptroller may, in his discretion, treat and regard such agent as
the vendor jointly responsible with his principal, employer or super-
visor for the collection and payment of the tax imposed by this sub-
title.

(c)   "Purchaser" means any person to whom a taxable service has
been rendered or who shall have purchased tangible personal property
which is used, stored or consumed in this State upon which a tax is
imposed under Section 373 of this subtitle.

(d)   "Use" means the exercise by any person within this State of
any right or power over tangible personal property purchased either
within or without this State and includes but is not limited to the
receipt, storage, keeping or retention for any length of time of any
building materials by any contractor, builder, or property owner.
This term shall also include but not be limited to use of facilities,
tools, tooling, machinery or equipment (including, but not limited
to dies, molds and patterns) by a purchaser thereof even though he
transfers title to another either before or after use by him and with-
out regard to whether title is transferred to the other within or with-
out this State. This term shall not include the following:

(1)   The sale of tangible personal property by any vendor in the
regular course of business.

(2)   The incorporation of tangible personal property as a material
or part of other tangible personal property to be produced for sale
by manufacturing, assembling, processing or refining.

(e)   "Storage" means any keeping or the retention of possession in
this State for any purpose of tangible personal property purchased
either within or without this State [by a purchaser from a vendor].
This term shall not include the following: