J. MILLARD TAWES, GOVERNOR                            1105

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

(4)   The sale of natural or artificial gas, oil, electricity, coal or
steam, when made to any purchaser for purposes other than resale
or for use in manufacturing, assembling, processing or refining.

(5)   The sale or charges for any room, or rooms, lodgings, or
accommodations to transient guests.

(6)   Sales of tangible personal property and/or services to any
person who will use the same as facilities, tools, tooling, machinery
or equipment (including, but not limited to dies, molds, and pat-
terns) even though such person intends to transfer and/or does
transfer title to such property or service either before or after such
person uses the facilities, tools, tooling, machinery, or equipment.

If the user of facilities, tools, tooling, machinery or equipment
(including, but not limited to, dies, molds and patterns) is under
obligation by the terms of a written contract, at the time he pur-
chases the facilities, tools, tooling, machinery or equipment (includ-
ing, but not limited to, dies, molds and patterns) to transfer title to
the same, at a price equal to or greater than his purchase price, to
the person for whom he manufactures goods or performs work, such
transfer shall not give rise to a second tax.

325.

For the privilege of selling certain tangible personal property at
retail as defined above and for the privilege of dispensing certain
selected services defined as sales at retail by Section 324 (f) of this
sub-title, a vendor shall collect from the purchaser a tax at the rate
specified in this section on the price of each separate retail, sale made
in this State on or after the date of this section. The tax imposed by
this section shall be paid by the purchaser and shall be computed
subject to the terms and conditions of Section 334 of this sub-title,
as follows:

[(a) On each sale where the price is from fifty-one (51c) cents to
sixty-six cents (66c), both inclusive, two cents (2c);

(b)   On each sale where the price is from sixty-seven (67c) to one
dollars ($1), both inclusive, three cents (3c);

(c)  On each sale where the price is in excess of one dollar ($1),
three cents (3c) on each even dollar plus one cent (lc) for each
thirty-three cents (33c) or fraction thereof in excess of the even
dollar (s).]

(a)  On each sale where the price is from twenty-five cents (25c)
to thirty-three cents (33c), both inclusive, one cent (1c);

(b)  On each sale where the price is from thirty-four cents (34c)
to sixty-six cents (66c), both inclusive, two cents (2c);

(c)  On each sale where the price is from sixty-seven cents (67c)
to one dollar ($1), both inclusive, three cents (3c) ;

(d)  On each sale where the price is in excess of one dollar ($1),
three cents (3c) on each even dollar plus one cent (lc) for each
thirty-three cents (33c) or fraction thereof in excess of the even
dollar (s).