1106                             Laws of Maryland                       [Ch. 655

(E) THE RATES SET FORTH IN (A), (B) AND (C) ABOVE
DO NOT APPLY TO SALES FOR HUMAN CONSUMPTION OF
ANY MEALS, FOOD OR DRINK (OTHER THAN ALCOHOLIC
BEVERAGES) AS DEFINED IN SECTION 324 (F) (1) OF THIS
SUB-TITLE; ON SUCH SALES WHERE THE PRICE IS ONE
DOLLAR ($1.00), THE TAX IS THREE CENTS (3C); AND ON
SUCH SALES WHERE THE PRICE IS IN EXCESS OF ONE
DOLLAR ($1.00) THE RATE OF TAX SPECIFIED IN PARA-
GRAPH (D) ABOVE SHALL APPLY.

The tax shall be due and payable at the rates set forth herein on
all sales of taxable property or services delivered to the purchaser on
or after [January 1, 1959] June 1, 1961.

326.

(b)   Price less than ([fifty-one cents.] twenty-five cents.—Sales
where the purchase price is less than [fifty-one cents] twenty-five
cents.

(c)   [Food.—Sales of meals or food for human consumption, re-
gardless of the place of consumption.] Sales of general grocery food
items and sales of meals and food by churches, religious organizes
tions, schools and colleges.

(r) [Food or beverages on trains.] Sales of food or beverages of
any nature if made [in any dining car, Pullman car or club car com-
posing a part of any train operating] in any vehicle which is being
operated within this State in the course of interstate commerce.

Sec. 2. And be it further enacted, That Section 324 (h) of Article
81 of the Annotated Code of Maryland (1960 Supplement), title
"Revenue and Taxes", sub-title "Retail Sales Tax Act", be and the
same is hereby repealed.

Sec. 3. And be it further enacted, That a new sub-section to be
known as Section 326 (u) be and the same is hereby added to Article
81 of the Annotated Code of Maryland (1960 Supplement), title
"Revenue and Taxes", sub-title "Retail Sales Tax Act", heading
"Exemptions", to follow immediately after Section 326 (t) thereof
and to read as follows:

326.

(u) Ice when used for household consumption.

Sec. 4. And be it further enacted, That Section 373 of Article 81
of the Annotated Code of Maryland (1960 Supplement), title "Reve-
nue and Taxes", sub-title "Maryland Use Tax", be and the same is
hereby repealed and re-enacted, with amendments, to read as follows:

373.

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 within or without this State on or after the
effective date of this section. The tax imposed by this section shall
be paid by the purchaser and shall be computed as follows:

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