J. MILLARD TAWES, Governor                     1275

purchaser to a vendor in the consummation and complete performance
of a retail sale without any deduction therefrom on account of the
cost of the property sold, cost of materials used, labor or service cost,
or any other expense whatsoever. ["Price" shall be deemed to be the
amount received exclusive of the tax hereby imposed provided the
vendor shall establish to the satisfaction of the Comptroller that the
tax was added to the price.] "Price" shall not include the following:

(1)  The consideration received for labor or services used in install-
ing [,] or applying [, remodeling or repairing] the property sold if
the consideration for such services is separately stated from the
consideration received for the tangible personal property in the retail
sale.

(2)   The consideration received for professional services rendered
in connection with the sale of any tangible personal property if the
consideration for such services is separately stated from the con-
sideration received for the tangible personal property transferred in
the retail sale.

(3)   The amount paid by any purchaser as, or in the nature of
interest or finance charges on account of credit extended in connection
with the sale of any tangible personal property if the interest or
finance charges are separately stated from the consideration received
for the tangible personal property transferred in the retail sale.

(4)  The amount paid by any purchaser on account of any bona fide
freight, delivery and other transportation charges in connection with
any sale of tangible personal property if said freight, delivery or other
transportation charges are stated or shown as a separate item from
the price of the tangible personal property transferred in the retail
sale.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved May 4, 1965.

CHAPTER 799
(House Bill 425)

AN ACT to repeal Section 191 (g) of Article 56 of the Annotated
Code of Maryland (1957 Edition), title "Licenses," subtitle "Dog
Licenses in the Counties," and to enact new Section 191 (g) in lieu
thereof, to stand in the place of the section repealed, and to repeal
and re-enact, with amendments, Sections 194 (e), (f), and (i) of
said Article, title and subtitle of said edition of the Code, and to
add new Section 194 (j) thereto, to follow immediately after Sec-
tion 194 (i) thereof, to provide that fees for dog and kennel licenses
in Charles County be set by the County Commissioners, to grant to
the County Commissioners powers to prescribe rules and regula-
tions for the licensing or control of domestic animals and wild
animals kept in captivity in Charles County, to authorize the
appointment of wardens to enforce the rules and regulations so