MARVIN MANDEL, Governor                      1061

wise is not taxable under this subsection] provided, however, that
this exemption shall not apply to casual sales for amounts of $1,000
or more, and/or which are made through an auctioneer or other
regular dealer.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1969.

Approved May 2, 1969.

CHAPTER 425
(Senate Bill 228)

AN ACT to add new Section 360A to Article 81 of the Annotated
Code of Maryland (1965 Replacement Volume), title "Revenue
and Taxes," subtitle "Retail Sales Tax Act," to follow immedi-
ately after Section 360 thereof; and to repeal and re-enact, with
amendments, Sections 333, 361 and 399 of said Code and title, sub-
titles "Retail Sales Tax Act," and "Maryland Use Tax," respec-
tively, to provide for issuance of Direct Pay Permits by the Comp-
troller to authorize direct payment to the Comptroller of sales and
use taxes imposed on purchase, use, storage or other consumption
of tangible personal property, or services.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 360A be and it is hereby added to Article 81 of the
Annotated Code of Maryland (1965 Replacement Volume), title
"Revenue and Taxes," subtitle "Retail Sales Tax Act," to follow
immediately after Section 360 thereof; and that Sections 333, 361
and 399 of said Code and title, subtitles "Retail Sales Tax Act," and
"Maryland Use Tax," be and they are hereby repealed and re-enacted,
with amendments, all to read as follows:

360A.

Upon application by any licensee registered under this Act, the
Comptroller in his discretion, may issue to the applicant subject to
terms and conditions the Comptroller deems reasonable and
necessary, a permit to be known as a Direct Payment Permit author-
izing the permittee to make direct payment to the Comptroller of
any sales tax or use tax imposed on any purchase, use, storage, or
other consumption of tangible personal property or services by the
permittee. The permittee may elect to pay the taxes directly to the
Comptroller and for that purpose may issue to the vendor or lessor
selling or furnishing the tangible personal property or services sub-
ject to the taxes evidence of his Direct Payment Permit assuming
the payment of the taxes. Receipt of evidence of a Direct Payment
Permit discharges the vendor or lessor from any duty to collect or
liability for the taxes. Such Direct Payment Permit may be revoked
by the Comptroller for cause at any time.

333.

It shall be presumed that all sales of tangible personal property
and services mentioned in this subtitle are subject to tax until the