144                              LAWS OF MARYLAND                      [CH. 104

section the word "premises" shall include, among other places, park-
ing lots connected with the place where the food is sold.

(2)    Any production, fabrication or printing of tangible per-
sonal property on special order for a consideration.

(3)    The sale of tangible personal property to contractors, build-
ers or landowners for use or resale in the form of real estate.

(4)    The sale of natural or artificial gas, oil, electricity, coal
or steam, when made to any purchaser for purposes other than re-
sale or for use in manufacturing, assembling, processing or refining.

(5)    The sale or charges for any room, or rooms, lodgings, or ac-
commodations to transient guests.

(6)     Sales of tangible personal property and/or services to any
person who will use the same as facilities, tools, tooling, machinery
or equipment (including, but not limited to dies, molds, and pat-
terns) even though such person intends to transfer and/or does
transfer title to such property or service either before or after such
person uses the facilities, tools, tooling, machinery, or equipment.

If the user of facilities, tools, tooling, machinery or equipment
(including, but not limited to, dies, molds and patterns) is under
obligation by the terms of a written contract, at the time he pur-
chases the facilities, tools, tooling, machinery or equipment (includ-
ing, but not limited to, dies, molds and patterns) to transfer title
to the same, at a price equal to or greater than his purchase price,
to the person for whom he manufactures goods or performs work,
such transfer shall not give rise to a second tax.

372.

(d)     "Use" means the exercise by any person within this State
of any right or power over tangible personal property purchased
either within or without this State of any right or power over
tangible personal property purchased either within or without this
State and includes but is not limited to the receipt, storage, keeping
or retention for any length of time of any building materials by
any contractor, builder, or property owner. This term shall also in-
clude but not be limited to use of facilities, tools, tooling, machinery
or equipment (including, but not limited to dies, molds and pat-
terns) by a purchaser thereof even though he transfers title to
another either before or after use by him and without regard to
whether title is transferred to the other within or without this
State. This term shall not include the following:

(1)    The sale of tangible personal property by any vendor in the
regular course of business.

(2)    The destruction of tangible personal property in the manu-
facturing, assembling, processing or refining of other tangible PER-
SONAL property to be produced for sale within the meaning of
Section 324(f) of this Article.

[2] (3) The incorporation of tangible personal property as a
material or part of other tangible property to be produced for sale
by manufacturing, assembling, processing or refining.

(e)    "Storage" means any keeping or the retention of possession
in this State for any purpose of tangible personal property pur-