440                             LAWS OF MARYLAND                     [CH. 161

(f) The rates set forth in sections (a), (b), (c) and (d) 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)
(1) of this subtitle; when such sales where the price is one dollar
($1), the tax is four cents (4¢); and on such sales where the price
is in excess of one dollar ($1), the rate of tax specified in para-
graph (e) 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 purchaser
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 machines:

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

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

[(f)] (g) Notwithstanding anything to the contrary con-
tained in this section the rate of tax on manufacturing machinery
and equipment as defined in Section 324(s) when sold to manufac-
turers shall be as follows:

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

(2)    On each fifty cents (50¢) of price or fraction thereof where
the sale is in excess of one dollar ($1.00), one cent (1¢). The rate
provided in this subsection shall apply to all deliveries completed
on and after July 1, 1968.

326.

The tax hereby levied shall not apply to the following sales:

(a)     State sales.—Sales to the State of Maryland or any of its
political subdivisions. Provided that this subsection shall not be
construed or applied to exempt any sale, otherwise taxable under
this subtitle, of tangible personal property to contractors or builders
to be used for the construction, repair or alteration of real property,
on contracts advertised for bids after July 1,1968.

(b)    Price less than twenty-five cents.—Sales where the purchase
price is less than twenty-five cents.

(c)    Food.—Sales of food for human consumption by churches,
religious organizations, schools and colleges, and the sales of food
for human consumption at hospitals.

(d)    Motor vehicle or liquid fuel.—Sales of motor vehicle fuel and
liquid fuel upon the receipt, use, distribution or sale of which in
this State a tax is imposed by the law of this State.