THEODORE R. McKELDIN, GOVERNOR                    507

(b) Whenever any taxpayer fails to keep records from which the
tax imposed by this sub-title may be accurately computed, the Comp-
troller may make use of a factor developed by surveying the business
of the taxpayer including whatever records are available or by sur-
veying other taxpayers of the same type or otherwise compute the
amount of tax due and this computation shall be prima facie correct.

SEC. 2. And be it further enacted. That Sections 322 (k) and
361 (h) of Article 81 of the Annotated Code of Maryland (1951 Edi-
tion), title "Revenue and Taxes", sub-title "Retail Sales Tax Act",
be and the same are hereby repealed.

SEC. 3. And be it further enacted, That Sections 368(b), 368 (c),

368 (f), 368 (f) (2), 368 (h), 368 (i), 369, 375 and 378 of Article 81
of the Annotated Code of Maryland (1951 Edition), title "Revenue
and Taxes", sub-title "Maryland Use Tax", be and the same are
hereby repealed and re-enacted, with amendments, to read as follows:

368. As used in this sub-title, the following terms shall mean or
include:

(b)   "Vendor" means every person [engaging in the business of]
making sales in this State or elsewhere or tangible personal property
or services subject to the tax imposed by this sub-title [whether for
immediate or future delivery], for use, storage or consumption within
this State. When in the opinion of the Comptroller it is necessary for
the efficient administration of this sub-title to regard any salesman,
representative, peddler or canvasser as the agent of the dealer, dis-
tributor, 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 [for use, storage or other con-
sumption] in this State upon which a tax is imposed under Section

369 of this sub-title.

(f) "Purchase" means the acquisition for a price by any person of
taxable services or tangible personal property which is used, stored or
consumed [for use, storage and consumption] within this State. A
transaction shall be deemed to be a purchase if the acquisition of
tangible personal property was effected by:

(1)   The transfer, either conditionally or absolutely, of title or
possession or both of the tangible personal property.

(2)   [The transfer] A lease, rental or grant of a license to use
(including royalty agreements), store or consume the tangible per-
sonal property.

(h) "Retail sale" and "Sale at retail" mean all sales in any quan-
tity or quantities of tangible personal property, or services taxable
under this sub-title, whether within or without this State to any
person for the purpose of use, storage or consumption, [within this
State. for the purposes of the tax imposed by this sub-title, the term
"sale at retail" shall include but shall not be limited to the following:]

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