36 LAWS OF MARYLAND [CH. 5

Act", amending the Retail Sales Tax Act in order to

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EXCLUDE CERTAIN ITEMS OF
FOOD FROM THE IMPOSITION OF THE RETAIL SALES TAX.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 324 (f) and Section 326 (e) of Article 81 of the Anno-
tated Code of Maryland (1960 Supplement), as amended by Chapter
655 of the Acts of 1961, title "Revenue and Taxes", sub-title "Retail
Sales Tax Act", be and they are hereby repealed and re-enacted with
amendments to read as follows:

324.

(f) "Retail sale" and "sale at retail" shall mean the sale in any
quantity or quantities of any tangible personal property or service
taxable under the terms of this sub-title. Said term shall mean all
sales of tangible personal property to any person for any purpose
other than those in which the purpose of the purchaser is to resell
the property so transferred in the form in which the same is, or is
to be received by him, or to use or incorporate the property so trans-
ferred, as a material or part, or other tangible personal property to
be produced for sale by manufacturing, assemblying, processing or
refining. For the purpose of the tax imposed by this sub-title, the
term "sale at retail" shall include but shall not be limited to the
following:

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(1) THE SALE OF ALCOHOLIC BEVERAGES REGARDLESS
OF THE PLACE OF CONSUMPTION; AND THE SALE OF ANY
MEALS, FOOD OR DRINK FOR HUMAN CONSUMPTION ON
THE PREMISES WHERE SOLD. FOR THE PURPOSES OF THIS
SECTION THE WORD "PREMISES" SHALL INCLUDE, AMONG
OTHERS PLACES, PARKING LOTS CONNECTED WITH THE
PLACE WHERE THE FOOD IS SOLD.

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

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