508                               LAWS OF MARYLAND                        [CH. 332

[(2) The sale of building materials 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.]

(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.

369. 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 or after the effective date of this Act. [for use, storage or
consumption within this State.] The tax imposed by this section
shall be paid by the purchaser and shall be computed as follows:

375. The vendor and the officers [any other officer] of any cor-
porate vendor required or permitted to collect the tax imposed by
this sub-title shall be personally liable for the tax collected, and such
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 pur-
chaser, as if the tax were a part of the purchase price of the property
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 here-
under shall, in addition to all other penalties, be personally liable to
the State for the amount uncollected.

378. Any person who uses, stores or consumes tangible personal
property or services subject to tax under the provisions of this sub-
title upon which the tax herein imposed has not been paid either to
the Comptroller or to the vendor making the sale thereof, shall be
liable for the tax. It shall be the duty of such person to file a return
with the Comptroller and to pay the tax imposed by Section 369 of
this sub-title. The return to be filed as specified in this section shall
be as prescribed in Section 382 of this sub-title. If any corporation
fails to pay the tax as hereby required, then in addition to the liability
of the corporation, any officer of the corporation shall be personally
liable for the tax.

SEC. 4. And be it further enacted, That sub-section 370 (f) of
Article 81 of the Annotated Code of Maryland (1951 Edition), title
"Revenue and Taxes", sub-title "Maryland Use Tax", be and the same
is hereby repealed.

SEC. 5. And be it further enacted, That this Act is to take effect
July JUNE 1, 1955.

Approved April 11, 1955.