442                             LAWS OF MARYLAND                     [CH. 161

owner or user, the sales of orthopedic appliances, the sales of
colostomy and ileostomy appliances, and the sales of wheelchairs for
invalids.

(n) Transportation services and newspapers.—Sales of trans-
portation services, and the printing and sales of newspapers of any
and all types.

(o) Advertising.—Sales of advertising space in newspapers,
periodicals, and billboard advertising space, and sales of radio ad-
vertising.

(p) (O) Water sales.—Sales of water by any person or political
subdivision of this State where the water is delivered to the pur-
chaser through pipes or conduits.

[(q) (P) Amusement tickets.—Sales of tickets to places of amuse-
ment, so long as the gross receipts from which are taxable under
Section 402-411 of this article.]

(q) Sales of textiles to persons engaged in the business of
renting textiles, the essential part of which includes the recurring
service of laundering or cleaning thereof.

(r) (P) (Q) Food or beverages sold in vehicles.—Sales of food or
beverages of any nature if made in any vehicles which is being oper-
ated within this State in the course of interstate commerce.

[(s) Soap, etc., for personal use.—Sales of soap, soap powders,
cleansing fluids and detergents when purchased for home or per-
sonal use, excluding toothpaste, tooth powder, shaving soap, shaving
cream and shaving powder.]

[(t)] (s) (Q) (R) Processing of timber returned to owner for use
on farm, in mine or on mine buildings.—Sales of any service, fabrica-
tion or processing by sawmill operators upon timber, lumber or other
wood products, the title to which is and remains in a farmer or farm
owner, miner or mine owner and when the object of said sale, serv-
ice or other fabrication is returned to the farmer or farm owner,
miner or mine owner, thereafter for use on the farm, in the mine
or on mine buildings.

[(u) Ice.—Ice when used for household consumption.]

[(v)](t)(R) (S) Nonprofit volunteer fire company, department,
etc.—Sales of meals and food for human, consumption on the premises,
when served by, and for the immediate purposes of, a nonprofit
volunteer fire company or department, ambulance company or
rescue squad or a women's auxiliary, by whatever name known, of
such a nonprofit volunteer fire company or department, ambulance
company or rescue squad.

[(w)](u) (S) (T) Nationally recognized organization of veterans,
etc.—Sales of meals and food for human consumption on the premises,
when served by, and for the immediate purposes of, a bona fide
nationally organized and recognized organization composed of
veterans from the armed forces of the United States, or a
women's auxiliary, by w