1872                             Laws of Maryland                       Ch. 666

325.

(f) The rates set forth in [sections] paragraphs (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)(l) 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 paragraph (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 pur-
chaser 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 lim-
ited 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¢).

326.

(q) Sales of food or beverages of any nature if made in any
[vehicles] vehicle which is being operated within this State in the
course of interstate commerce.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1970.

Approved May 21, 1970.

CHAPTER 666
(Senate Bill 241)

AN ACT to add new Section 20 to Article 57 of the Annotated Code
of Maryland (1968 Replacement Volume), title "Limitations of
Actions," to follow immediately after Section 19 thereof, to pro-
hibit the bringing of actions based on injuries arising out of
defective conditions of improvements to real property against cer-
tain persons after a specified period of time and providing that
the provision of the Act shall not apply to actions accruing prior
to its effective date.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 20 be and it is hereby added to Article 57 of the
Annotated Code of Maryland (1968 Replacement Volume), title