THEODORE R. McKELDIN, GOVERNOR                    505

(d) "Sale" and "Selling" mean any transaction whereby title or
possession, or both, of tangible personal property is or is to be trans-
ferred by any means whatsoever for a consideration including rental,
lease or license to use, or royalty, by a vendor to a purchaser, or any
transaction whereby services subject to tax under Section 321 of
this sub-title are rendered for consideration to any purchaser by any
vendor. Such consideration may be either in the form of a price in
money, rights or property or by exchange or barter, and may be pay-
able immediately, in the future, or by installments. NOTHING IN
THIS SUB-SECTION SHALL APPLY TO THE RENTING OF
TEXTILES, THE ESSENTIAL PART OF WHICH INCLUDES
THE RECURRING SERVICE OF LAUNDERING OR CLEANING
THEREOF, NOR THE RENTING OF MACHINES AND EQUIP-
MENT USED EXCLUSIVELY FOR AGRICULTURAL PUR-
POSES.

(f) (3) The sale of [building materials] tangible personal prop-
erty to contractors, builders or landowners for use or resale in the
form of real estate.

(f) (5) The sale or charges for any room, or rooms, lodgings, or
accommodations to transient guests [furnished by any hotel, inn,
tourist camp, tourist cabin or any other place in which rooms, lodg-
ings or accommodations are regularly furnished to the public for a
consideration].

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

(g)   Sales of new or used motor vehicles upon which the excise
tax of 2%, levied and imposed by Section 28 of Article 66 1/2 of the
Annotated Code of Maryland (1951 Edition), 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) Sales of the following items for agricultural purposes: live-
stock, poultry, seeds, feed for livestock and poultry, fertilizers, lime
and land plaster, fungicides and insecticides fused for agricultural
purposes; and the products of the farm, dairy, grove or garden,
except those products which are usually sold by nurseries and horti-
culturists, including, but not limited to, flowers, sod, decorative trees
and shrubs].

324. The vendor and any [other] officer of any corporate vendor
shall be personally liable for the tax collected or required to be col-
lected under this sub-title, and the vendor shall have the same right
in respect to collecting the tax from the purchaser or in respect to
non-payment of the tax by the purchaser, as if the tax were a part
of the purchase price of the property or service and payable at the
time of the sale. Any vendor who fails to collect the tax, and any
officer of a corporate vendor which fails to collect the tax, pursuant
to this sub-title and the regulations prescribed hereunder shall, in
addition to all other penalties, be personally liable to the State for
the amount uncollected.

327(a). Where a purchaser has failed to pay or a vendor has
failed to collect a tax upon a taxable sale, then in addition to all
other rights, obligations and remedies provided in this sub-title, such