MARVIN MANDEL, Governor                        441

(e)    Casual sale.—Casual and isolated sales by a vendor who is
not regularly engaged in the business of selling tangible personal
property and the use of an auctioneer shall not make a sale taxable
which otherwise is not taxable under this subsection.

(f)    Tax prohibited by United States Constitution.—Sales which
are not within the taxing power of this State under the Constitu-
tion of the United States.

(g).—Sales of new or used motor vehicles upon which the excise
tax levied and imposed by Section 29 of Article 66˝ of the Annotated
Code of Maryland, is collected by the Department of Motor Vehicles
or which are to be titled or registered in another state. This
exemption shall not apply to office or house trailers, nor shall it
apply to the lease or rental of new or used motor vehicles.

(g-1) New or used vessels.—Sales of new or used vessels upon
which the excise tax levied and imposed by Section 4E of Article 14B
of this Code is collected by the Department of Chesapeake Bay
Affairs or which are to be titled or numbered in another state. The
exemption shall not be applicable to the leasing or rental of new or
used vessels.

(h) Farm products, seeds, feeds, fertilizers, etc.—Sales of the
following items for agricultural purposes: Livestock, poultry, seeds,
feed for livestock and poultry, bedding or litter for poultry and
livestock production, fertilizers, lime and land plaster, fungicides,
herbicides and insecticides; and the products of the farm, dairy,
grove or garden, except those products which are usually sold by
nurseries and horticulturists, including, but not limited to, flowers,
sod, decorative trees and shrubs.

(i) Sales to nonprofit, charitable, etc., organizations.—Sales to
any person operating a nonprofit religious, charitable, or educational
institution or organization situated in this State when such tangible
personal property is purchased for use in carrying on the work of
such institution or organization; provided that the word "person,"
as used in this subsection shall not include the United States of
America or any agency or instrumentality thereof.

(j) Professional, insurance or personal service.—Professional,
insurance or personal service transactions which involve sales as
inconsequential elements for which no separate charges are made.

(k) Film rentals, etc.—Rentals of motion picture films and
trailers and rentals of advertising posters for display on the theatre
premises to persons whose gross receipts are taxable under Sections
402 to 411 of this article.

(1) Medicines, drugs, etc.—Sales of medicines, sold on prescrip-
tions of physicians, or medicines compounded, processed or blended
by a druggist offering the same for sale at retail, or sales of drugs
or medical supplies to physicians or hospitals or by physicians and
hospitals to patients in connection with medical treatments, sales
of baby oils and baby powders, and all other medicines as this term
may be defined by regulations of the Comptroller.

(m) Physical aids.—Sales of crutches