CHAPTER 772
(House Bill 531)

AN ACT to repeal and re-enact, with amendments, Section 300 of

1580                           LAWS OF MARYLAND                      [CH. 772

subtitle "Retail Sales Tax Act," be and they are hereby repealed;
that new Sections 326 (v) and 326 (w) be and they are hereby en-
acted in lieu thereof, to stand in the place of the sections so repealed,
AND THAT A NEW SECTION 326(W-l), BE AND IT IS HERE-
BY ADDED TO ARTICLE 81 OF THE ANNOTATED CODE OF
MARYLAND (1962 SUPPLEMENT) TO FOLLOW IMMEDIATE-
LY AFTER SECTION 326(W) THEREOF, and to read as follows:

326.

(v) [Sales made by a non-profit volunteer fire company or de-
partment, ambulance company, or rescue squad, when made for the
general purposes of the company, department, or squad.] Sales of
meals and food for human consumption on the premises, when served
by, and for the immediate purposes of, a women's auxiliary, by
whatever name known, of a non profit volunteer fire company or de-
partment, ambulance company, or rescue squad. SALES OF MEALS
AND FOOD FOR HUMAN CONSUMPTION ON THE PREMISES,
WHEN SERVED BY, AND FOR THE IMMEDIATE PURPOSES
OF, A NON-PROFIT VOLUNTEER FIRE COMPANY OR DE-
PARTMENT, AMBULANCE COMPANY OR RESCUE SQUAD
OR A WOMEN'S AUXILIARY, BY WHATEVER NAME KNOWN,
OF SUCH A NON-PROFIT VOLUNTEER FIRE COMPANY OR
DEPARTMENT, AMBULANCE COMPANY OR RESCUE.

(w) [Sales made by a unit of a bona fide, nationally organized
and recognized organization composed of veterans from the armed
forces of the United States, when made for the general purposes of

ed organization or unit..] Sales of meals and food for human con-

sumption on the premises, when served by, and for the immediate
purposes of, women's auxiliary, by whatever name known, of a
unit of a bona fide nationally organized and recognized organization

composed of veterans from the Armed Forces of the United States.

SALES OF MEALS AND FOOD FOR HUMAN CONSUMPTION
ON THE PREMISES, WHEN SERVED BY, AND FOR THE IM-
MEDIATE PURPOSES OF, A BONA FIDE NATIONALLY OR-
GANIZED AND RECOGNIZED ORGANIZATION COMPOSED
OF VETERANS FROM THE ARMED FORCES OF THE UNITED
STATES, OR A WOMEN'S AUXILIARY, BY WHATEVER NAME
KNOWN, OF A UNIT OF A BONA FIDE NATIONALLY OR-
GANIZED AND RECOGNIZED ORGANIZATION.

(W-l) SALES MADE BY A BONA FIDE CHURCH OR RE-
LIGIOUS ORGANIZATION, WHEN MADE FOR THE GENERAL
PURPOSES OF THE CHURCH OR RELIGIOUS ORGANIZATION.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved April 30, 1963.