296                               LAWS OF MARYLAND                         [CH. 91

under this subtitle, [whether] within or without this State [to any
person for the purpose of use, storage or consumption].

(i) "Tangible personal property" means corporeal personal prop-
erty of any nature and shall include but not be limited to:

(1)   Any production, fabrication or printing of tangible personal
property on special order for a consideration.

(2)   The sale of tangible personal property to contractors, builders
or landowners for use or resale in the form of real estate.

(3)   The sale of natural or artificial gas, oil, coal, electricity, or
steam, when made to any purchaser for purposes other than resale or
for use in manufacturing, assembling, processing or refining.

(j) "Business" means any activity engaged in by any person or
cause CAUSED to be engaged in by him with the object of gain,
benefit or advantage, either direct or indirect.

(k) "Engaged in business in this State" means the selling or de-
livering in this State, or any activity in this State in connection with
the selling or delivering in this State, of tangible personal property
for use, storage or consumption within this State. This term shall
include, but shall not be limited to the following acts or methods of
transacting business.

(1)   The maintaining, occupying or using, permanently or tempo-
rarily, directly or indirectly, or through a subsidiary or agent, by
whatever name called, of any office, place of distribution, sales or
sample room or place, warehouse or storage place, or other place of
business.

(2)   The having of any representative, agent, salesman, canvasser,
or solicitor operating in this State for the purpose of selling, deliver-
ing, or the taking of orders for any tangible personal property.

(1) "In this State" means within the exterior limits of the State
of Maryland and includes all territory within such limits owned by
the United States of America.

(m) "Retail establishment" means any premises either within or
without this State in which the business of selling tangible personal
property is conducted or in or from which any retail sale is made.

(n) "Tax" means the tax imposed by this subtitle,
(o) "Comptroller" means the State Comptroller.

(p) "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.

(q) "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.

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 personal property and certain
services purchased [from a vendor] within or without this State on