MARVIN MANDEL, Governor                        437

of said Code, title "Revenue and Taxes," subtitle "Maryland Use
Tax," subheading "In General," be and it is hereby repealed and re-
enacted, with amendments, all to read as follows:

324.

(d) "Sale" and "selling" mean any transaction whereby title or
possession, or both, of tangible personal property is or is to be trans-
ferred by any means whatsoever for a consideration including rental,
lease or license to use, or royalty, by a vendor to a purchaser, or
any transaction whereby services subject to tax under Sec-
tion 325 of this subtitle are rendered for consideration to any
purchaser by any vendor. Such consideration may be either in the
form of a price in money, rights or property or by exchange or barter,
and may be payable immediately, in the future, or by installments.
IT SHALL ALSO INCLUDE ANY TRANSACTION SUBJECT
TO TAX UNDER SECTIONS 402-411 OF THIS ARTICLE RE-
LATING TO ADMISSIONS AND AMUSEMENTS. Nothing in
this subsection shall apply to [the renting of textiles, the essential
part of which includes the recurring service of laundering or clean-
ing thereof, nor] the renting of machines and equipment used ex-
clusively for agricultural purposes.

(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 PER-
SONAL PROPERTY TO ANY PERSON FOR ANY PURPOSE
OTHER THAN THOSE IN WHICH THE PURPOSE OF THE
PURCHASER IS (I) TO RESELL THE PROPERTY SO TRANS-
FERRED IN THE FORM IN WHICH THE SAME IS, OR IS
TO BE RECEIVED BY HIM, (II) TO DESTROY THE PROP-
ERTY SO TRANSFERRED IN THE MANUFACTURING, AS-
SEMBLING, PROCESSING OR REFINING OF OTHER TAN-
GIBLE PERSONAL PROPERTY TO BE PRODUCED FOR
SALE OR IN THE GENERATION OF ELECTRICITY, OR
(III) TO USE OR INCORPORATE THE PROPERTY SO TRANS-
FERRED AS A MATERIAL OR PART, OR OTHER TANGI-
BLE PERSONAL PROPERTY TO BE PRODUCED FOR SALE
BY MANUFACTURING, ASSEMBLING, PROCESSING OR RE-
FINING. TANGIBLE PERSONAL PROPERTY SHALL BE
CONSIDERED TO BE DESTROYED IN MANUFACTURING,
PROCESSING, ASSEMBLING, REFINING OR IN THE GEN-
ERATION OF ELECTRICITY IF IT IS CHANGED IN NA-
TURE 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 DI-
RECT 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 OR-
DINARILY DISSIPATED THROUGH THE GRADUAL WEAR
OR TEAR INCIDENT TO ITS USE. MACHINERY AND