1456                             Laws of Maryland                      [Ch. 508

yea and nay vote supported by three-fifths of all the members elected
to each of the two Houses of the General Assembly, the same shall
take effect from the date of its passage.

Approved May 26, 1972.

CHAPTER 508
(House Bill 402)

AN ACT to add new REPEAL AND RE-ENACT WITH AMEND-
MENTS, Section 326(dd) (1) and SECTION 326(M) to OF
Article 81 of the Annotated Code of Maryland (1969 Replacement
Volume and 1971 Supplement), title "Revenue and Taxes," sub-
title "Retail Sales Tax Act," subheading "In General," to follow
immediately after Section 326(cc) thereof, to exempt disposable
needles used for the injection of insulin from the Retail Sales Tax.
TO EXEMPT DISPOSABLE MEDICAL SUPPLIES, ORTHO-
PEDIC APPLIANCES, SURGICAL APPLIANCES, HOSPITAL
BEDS, OXYGEN TENTS, AND OTHER MEDICINES AND
SICK ROOM EQUIPMENT FROM RETAIL SALES TAX AND
GENERALLY RELATING THERETO.

Section 1. Be it enacted by the General Assembly of Maryland,

That new Section 326(dd) be and it is hereby added to Article 81

of the Annotated Code of Maryland (1969 Replacement Volume and
1971 Supplement), title "Revenue and Taxes," subtitle "Retail Sales
Tax Act," subheading "In General," to follow immediate after
Section 326(cc) thereof and to read as follows: THAT SECTION
326(1) AND SECTION 326(M) OF ARTICLE 81 OF THE
ANNOTATED CODE OF MARYLAND (1969 REPLACEMENT
VOLUME AND 1971 SUPPLEMENT), TITLE "REVENUE
AND TAXES," SUBTITLE "RETAIL SALES TAX ACT," SUB-
HEADING "IN GENERAL," BE AND IT IS THEY ARE HERE-
BY REPEALED AND RE-ENACTED, WITH AMENDMENTS,
TO READ AS FOLLOWS:

326.

(dd) Sales of disposable needles used for the injection of insulin.
(1) SALES OF MEDICINES AND DISPOSABLE MEDICAL
SUPPLIES SOLD ON PRESCRIPTIONS 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 PA-
TIENTS IN CONNECTION WITH MEDICAL TREATMENTS,
SALES OF BABY OILS AND BABY POWDERS, AND [ALL]
ANY OTHER MEDICINES AS THIS TERM MAY BE DE-
FINED BY REGULATIONS OF THE COMPTROLLER.

(M) SALES OF CRUTCHES, AND SALES OF ARTIFI-
CIAL LIMBS, ARTIFICIAL EYES, ARTIFICIAL HEARING
DEVICES [AND], CORRECTIVE EYEGLASSES, ORTHOPE-
DIC APPLIANCES AND SURGICAL APPLIANCES WHEN