J. MILLARD TAWES, Governor                      277

IT APPLY TO THE LEASE OR RENTAL OF NEW OR USED
MOTOR VEHICLES.

325. FOR THE PRIVILEGE OF SELLING CERTAIN TAN-
GIBLE PERSONAL PROPERTY AT RETAIL AS DEFINED
ABOVE AND FOR THE PRIVILEGE OF DISPENSING CER-
TAIN 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 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 TWEN-
TY-FIVE CENTS (25¢) TO THIRTY-THREE CENTS (330,
BOTH INCLUSIVE, ONE CENT (1¢) ;

(B)   ON EACH SALE WHERE THE PRICE IS FROM THIRTY-
FOUR CENTS (34¢) TO SIXTY-SIX CENTS (66¢), BOTH IN-
CLUSIVE, TWO CENTS (2¢) ;

(C)   ON EACH SALE WHERE THE PRICE IS FROM SIXTY-
SEVEN CENTS (670 TO ONE DOLLAR ($1), BOTH INCLU-
SIVE, THREE CENTS (3¢);

(D)   ON EACH SALE WHERE THE PRICE IS IN EXCESS
OF ONE DOLLAR ($1), THREE CENTS (30 ON EACH EVEN
DOLLAR PLUS ONE CENT (1¢) FOR EACH THIRTY-THREE
CENTS (330 OR FRACTION THEREOF IN EXCESS OF THE
EVEN DOLLAR(S).

(E)   THE RATE 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 (30; 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 PROP-
ERTY OR SERVICES DELIVERED TO THE PURCHASER ON
OR AFTER JUNE 1, 1961.

NOTWITHSTANDING ANYTHING TO THE CONTRARY
HEREINABOVE IN THIS SECTION, THE RATE OF TAX
SHALL BE AS FOLLOWS ON THE PURCHASE OF FARM
VEHICLES AND ALL FARM EQUIPMENT TO BE USED TO
PREPARE THE SOIL, PLANT SEEDS, SERVICE GROWING
CROPS AND HARVEST CROPS, INCLUDING (1) PORTABLE
ELEVATORS AND CONVEYORS USED TO LOAD HARVESTED
CROPS INTO STORAGE FACILITIES ON THE FARM, AND
(2) ALSO INCLUDING BUT NOT LIMITED TO POWER SPRAY-