J. MILLARD TAWES, Governor                         71

(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 denned 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 (3¢); and on such sales where the price is in excess of
one dollar ($1.00) the rate of tax specified in paragraph (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 June 1, 1961.

Notwithstanding anything to the contrary hereinabove in this sec-
tion, the rate of tax shall be as follows on the purchase of farm ve-
hicles and all farm equipment to be used to prepare the soil, plant
seeds, service growing crops and harvest crops, including (1) port-
able elevators and conveyors used to load harvested crops into storage
facilities on the farm, and (2) also including but not limited to power
spraying equipment, irrigation equipment and portable grain and
hay dryers, and (3) also but not limited to milking machines:

(1) On each sale where the price is from fifty-one cents (51¢) 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
services purchased within or without this State on or after the ef-
fective 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 twenty-five cents (25¢)
to thirty-three cents (33¢), both inclusive, one cent (1¢)

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

(c)   On each sale where the price is from sixty-seven cents (670)
to one dollar ($1), both inclusive, three cents (30);

(d)   On each sale where the price is in excess of one dollar ($1),
three cents (30) on each even dollar plus one cent (10) for each
thirty-three cents (330) 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 consumption of taxable items which first occurs after
June 1, 1961, without regard to the purchase date, provided such pur-
chase was made on or after July 1, 1947.

Notwithstanding anything to the contrary hereinabove in this sec-
tion, the rate of tax shall be as follows on the purchase of farm ve-
hicles and all farm equipment to be used to prepare the soil, plant