786                             LAWS OF MARYLAND                       CH. 452

ERTY TAXES HEREIN PROVIDED IS IN EXCESS OF THE
MARYLAND INCOME TAX LIABILITY, SUCH EXCESS SHALL
BE REFUNDED TO THE TAXPAYER.

IN SUBSTANTIATION OF THIS CREDIT THE TAXPAYER
IS REQUIRED TO SUBMIT WITH THE INCOME TAX RE-
TURN A RECEIPT OR OTHER EVIDENCE OF PAYMENT
OF THE PERSONAL PROPERTY TAX ISSUED BY THE
COLLECTING AUTHORITY.

WHENEVER THE STATE PERSONAL PROPERTY TAX IS
CLAIMED AS A CREDIT AGAINST THE INCOME TAX, AN
APPROPRIATE MODIFICATION MUST BE MADE, INCREAS-
ING THE TAXABLE INCOME BASE TO THE EXTENT OF
THE STATE PERSONAL PROPERTY TAX PAID.

324.

(f) "Retail sale" and "sale at retail" shall mean the sale in any
quantity or quantities of any tangible personal property or service
taxable under the terms of this subtitle. Said term shall mean all
sales of tangible personal property to any person for any purpose
other than those in which the purpose of the purchaser is (i) to
resell the property so transferred in the form in which the same is,
or is to be received by him, (ii) to destroy the property so transferred
in the manufacturing, assembling, processing or refining of other
tangible personal property to be produced for sale OR IN THE GEN-
ERATION OF ELECTRICITY, or (iii) to use or incorporate the
property so transferred as a material or part, of other tangible per-
sonal property to be produced for sale by manufacturing, assembling,
processing or refining. Tangible personal property shall be considered
to be destroyed in manufacturing, processing, assembling or, refining
OR IN THE GENERATION OF ELECTRICITY if it is changed in
nature by reason of its use in a relatively short period of time, as the
nature of coal is changed by burning, as refractories which come in
direct contact with molten metals are changed by heat and abrasion,
as grinding wheels are reduced to dust, as acids are changed by con-
tamination, and so forth. Property which is broken or mutilated shall
not be considered to be destroyed. Tangible personal property shall
not be considered to be destroyed in such operations if its value as
property is ordinarily dissipated through the gradual wear or tear in-
cident to its use. Machinery and small tools shall not be considered
to be destroyed in such operations. The terms "manufacturing,"
"assembling," "processing," and "refining" shall not include (A)
maintaining, servicing, or repairing; (B) testing finished products;
or (C) [research and development; or (D)] providing for the com-
fort or health of employees. For the purpose of the tax imposed
by this subtitle, the term "sale at retail" shall include but shall not
be limited to the following:

(1)    The sale of alcoholic beverages regardless of the place of
consumption; and the sale of any meals, food or drink for human
consumption on the premises where sold. For the purposes of this
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.