1104                             Laws of Maryland                       [Ch. 655

Code of Maryland (1960 Supplement), title "Revenue and Taxes",
sub-title "Retail Sales Tax Act", to impose the retail sales tax on
certain foods for human consumption and , to lower the minimum
taxable sale from fifty-one cents (51c) to twenty-five cents (25c);
AND SPECIFYING THE RATE OF THE RETAIL SALES TAX
ON CERTAIN FOODS FOR HUMAN CONSUMPTION; to
repeal Section 324 (h) of said Article 81, and to enact a new
section to be known as Section 326 (u), to follow immediately
after Section 326 (t) thereof, relating to sales of ice; and to repeal
and re-enact, with amendments, Section 373 of said Article 81,
sub-title "Maryland Use Tax", to lower the minimum taxable sale
from fifty-one cents (51c) to twenty-five cents (25c) under the
Maryland Use Tax Act.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 324 (f), 325, 326 (b), 326 ^l(c) and 326 (r) of Article
81 of the Annotated Code of Maryland (1960 Supplement), 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are hereby repealed and re-enacted, with amendments, to read as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, of other tangible personal property to
be produced for sale by manufacturing, assembling, 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:

[(1) The sale for consumption of any alcoholic beverages as here-
inafter defined, or other tangible personal property at any restau-
rant, hotel, drugstore, club, resort, or other place at which meals,
food, drink or other tangible personal property are sold.]

(1)  The sale of any alcoholic beverages; and the sale for human
consumption of any meals, food or drink at any restaurant or any
other place where food is sold for consumption on the premises and
all sales of food which is prepared in any way by the vendor.

By way of partial enumeration only and not by way of limitation,
the following sales are intended to be taxed: Sales of sandwiches,
pizzas, french fries, milk shakes, ice cream except that which is sold
in containers of one pint or more, sea food and similar items sold
by carry-out shops, lunch counters, drive-ins, delicatessens, vehicles
or mobile units, public or private caterers and similar establishments.
The tax shall not apply to general grocery store food items some-
times referred to as the "family market basket", including bakery
and dairy items (other than ice cream) and any foods which require
further preparation by the retail purchaser such as thawing, cooking
or similar processing.

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