LAWS OF MARYLAND                     [CH. 161

SMALL TOOLS SHALL NOT BE CONSIDERED TO BE
DESTROYED IN SUCH OPERATIONS. THE TERMS "MAN-
UFACTURING," "ASSEMBLING," "PROCESSING," AND "RE-
FINING" SHALL NOT INCLUDE (A) MAINTAINING, SERV-
ICING OR REPAIRING; (B) TESTING FINISHED PRODUCTS;
OR (C) PROVIDING FOR THE COMFORT 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 FOL-
LOWING:

(1)    THE SALE OF ALCOHOLIC BEVERAGES REGARD-
LESS OF THE PLACE OF CONSUMPTION; AND THE SALE
OF ANY MEALS, FOOD OR DRINK FOR HUMAN CON-
SUMPTION ON THE PREMISES WHERE SOLD. FOR THE
PURPOSES OF THIS SECTION THE WORD "PREMISES"
SHALL INCLUDE, AMONG OTHER PLACES, PARKING LOTS
CONNECTED WITH THE PLACE WHERE THE FOOD IS
SOLD.

(2)    ANY PRODUCTION, FABRICATION OR PRINTING OF
TANGIBLE PERSONAL PROPERTY ON SPECIAL ORDER
FOR A CONSIDERATION.

(3)    THE SALE OF TANGIBLE PERSONAL PROPERTY
TO CONTRACTORS, BUILDERS 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 RESALE OR
FOR USE IN MANUFACTURING, ASSEMBLING, PROCESS-
ING, REFINING OR IN THE GENERATION OF ELECTRICITY.

(5)    THE SALE OR CHARGES FOR ANY ROOM, OR ROOMS,
LODGING, OR ACCOMMODATIONS 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 PATTERNS) 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, MACHIN-
ERY 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 PURCHASES THE FACILITIES, TOOLS, TOOL-
ING, MACHINERY OR EQUIPMENT (INCLUDING, BUT NOT
LIMITED TO, DIES, MOLDS AND PATTERNS) TO TRANS-
FER 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.