788                              LAWS OF MARYLAND                       CH. 452

325.

For the privilege of selling certain tangible personal property
at retail as defined above and for the privilege of dispensing certain
selected services defined as sales at retail by Section 324 (f) of this
subtitle a vendor shall collect from the purchaser a tax at the rate
specified in this section on the price of each separate retail sale
made in this State on or after the date of this section. The tax
imposed by this section shall be paid by the purchaser and shall be
computed subject to the terms and conditions of Section 334 of this
subtitle, 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
(67¢) to one dollar ($1), both inclusive, three cents (3¢);

(d)     On each sale where the price is in excess of one dollar
($1), 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)    The rates 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 defined in Section 324(f)(l) of this
subtitle; 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 pur-
chaser on or after June 1, 1961.

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 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 ma-
chines :

(1) On each sale where the price is from fifty-one cents
to one dollar ($1.00), two cents (2¢);

(2) On each fifty cents (50¢) [a] of price or fraction thereof
in excess of one dollar ($1.00), one cent (1¢)

(f) Notwithstanding anything to the contrary contained in this
section the rate of tax on manufacturing machinery and equipment
as defined in Section 324(s) when sold to manufacturers shall be as
follows:

(1) On each sale where the price is from fifty-one (51¢) to
one dollar ($1.00), two cents (2¢);