278                             LAWS OF MARYLAND                        [CH. 84

ING EQUIPMENT, IRRIGATION EQUIPMENT AND PORTABLE
GRAIN AND HAY DRYERS, AND (3) ALSO BUT NOT LIM-
ITED TO MILKING MACHINES:

(1)   ON EACH SALE WHERE THE PRICE IS FROM FIFTY-
ONE CENTS (510 TO ONE DOLLAR ($1.00), TWO CENTS
(2¢);

(2)   ON EACH FIFTY CENTS (50¢) A PRICE OR FRACTION
THEREOF IN EXCESS OF ONE DOLLAR ($1.00), ONE CENT
(1¢).

373.

AN EXCISE TAX IS HEREBY LEVIED AND IMPOSED ON
THE USE, STORAGE OR CONSUMPTION IN THIS STATE OF
TANGIBLE PERSONAL PROPERTY AND CERTAIN SERV-
ICES 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 TWEN-
TY-FIVE CENTS (250 TO THIRTY-THREE CENTS (330,
BOTH INCLUSIVE, ONE CENT (10 ;

(B)   ON EACH SALE WHERE THE PRICE IS FROM THIRTY-
FOUR CENTS (340 TO SIXTY-SIX CENTS (660, BOTH IN-
CLUSIVE, TWO CENTS (20 ;

(C)   ON EACH SALE WHERE THE PRICE IS FROM SIXTY-
SEVEN CENTS (67¢) TO ONE DOLLAR ($1.00), BOTH INCLU-
SIVE, THREE CENTS (30 ;

(D)   ON EACH SALE WHERE THE PRICE IS IN EXCESS
OF ONE DOLLAR ($1.00), THREE CENTS (3¢) ON EACH
EVEN DOLLAR PLUS ONE CENT (1¢) FOR EACH THIRTY-
THREE CENTS (33¢) OR FRACTION THEREOF IN EXCESS
OF THE EVEN DOLLAR(S) ;

(E)   IN THOSE CASES IN WHICH TANGIBLE PERSONAL
PROPERTY HAS FIRST BEEN USED IN SOME OTHER STATE,
A CREDIT OF TEN PER CENT (10%) OF THE PURCHASE
PRICE FOR EACH FULL YEAR AFTER ITS PURCHASE
SHALL BE ALLOWED IN COMPUTING THE TAX IMPOSED
BY THIS SUB-TITLE.

THE TAX SHALL BE DUE AND PAYABLE AT THE RATES
SET FORTH HEREIN ON THE USE, STORAGE OR CONSUMP-
TION OF TAXABLE ITEMS WHICH FIRST OCCURS AFTER
JUNE 1, 1961, WITHOUT REGARD TO THE PURCHASE DATE,
PROVIDED SUCH PURCHASE WAS MADE ON OR AFTER
JULY 1, 1947.

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