298                                  LAWS OF MARYLAND                           [CH. 91

This section shall not apply to any property which is brought into
this State for the purpose of engaging in or carrying on any business
or for the purpose of making a profit.

[(f)] (e) Film rentals, etc.—Rentals of motion picture films and
trailers and rentals of advertising posters for display on the theatre
premises to persons whose gross receipts are taxable under Sections
402 to 411 of this article.

378. Events not preventing collection.

Every vendor required or permitted to collect the tax shall collect
the tax imposed by the provision of this subtitle, notwithstanding
the following:

(a)   That the purchaser's order or the contract of sale is delivered,
mailed, or otherwise transmitted by the purchaser to the vendor at
a point outside of this State as a result of solicitation by the vendor
through the medium of a catalog or other written advertisement; or

(b)   That the purchaser's order or contract of sale is made or
closed by acceptance or approval outside of this State or before said
tangible personal property enters this State; or

(c)   That the purchaser's order or contract of sale provides that
said property shall be, or it is in fact, procured or manufactured at
a point outside of this State and shipped directly to the purchaser
from the point of origin; or

(d)   That said property is mailed to the purchaser in this State
from a point outside this State or delivered to a carrier at a point
outside this State, F.O.B., or otherwise, and directed to the [vendor]
vendee in this State, regardless of whether the cost of transportation
is paid by the vendor or by the purchaser; or

(e)  that THAT said property is delivered directly to the purchaser
at a point outside this State, if it is intended to be brought to this
State for use, storage or consumption in this State.

385. When returns to be filed.

Before the fifteenth day of August, 1947, and before the [fif-
teenth] twenty-first day of each calendar month thereafter, every
vendor engaging in business in this State and every vendor not en-
gaging in business in this State but who, upon application to the
Comptroller, has been expressly authorized to collect the tax, shall
make a return to the Comptroller covering the preceding calendar
month. The Comptroller may permit or require such returns to be
made for other periods and upon such other dates as he may by
regulation specify.

387. Return when tax has not been paid.

Before the fifteenth day of August, 1947, and before the [fif-
teenth] twenty-first day of each calendar month thereafter, every
person purchasing tangible personal property, the use, storage or
consumption of which is subject to the tax imposed by this subtitle,
and who has not paid the tax imposed by this subtitle to a vendor