Ch. 710                            MARVIN MANDEL, Governor                                  1495

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.

Approved May 24, 1973.

CHAPTER 711
(Senate Bill 801)

AN ACT to add new sub-section 326(dd) to Article 81 of the Annotated Code of
Maryland (1972 Supplement), title "Revenue and Taxes", subtitle "Retail Sales
Tax Act", subheading "In General", to follow immediately after sub-section
326(cc) thereof, and to add new sub-section 375(f) to Article 81 of the Annotated
Code of Maryland (1969 Replacement Volume), title "Revenue and Taxes",
subtitle "Maryland Use Tax", subheading "In General", to follow immediately
after sub-section 375(e) thereof, to exempt from the imposition of the Retail
Sales Tax and from the imposition of the Use Tax, the sale of film or video
tape for use only by a station licensed to a city or town outside the State of
Maryland, and the use of film or video tape by a station licensed to a city or
town outside the State of Maryland.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new sub-section 326(dd) be and it is hereby added to Article
81 of the Annotated Code of Maryland (1972 Supplement), title "Revenue and
Taxes", subtitle "Retail Sales Tax Act", subheading "In General", to follow
immediately after Section 326(cc) thereof, and that new sub-section 375(f) be and
it is hereby added to Article 81 of the Annotated Code of Maryland (1969
Replacement Volume), title "Revenue and Taxes", subtitle "Maryland Use Tax",
subheading "In General", to follow immediately after sub-section 375(e) thereof,
and to read as follows:

326.

(DD) SALE OF FILM OR VIDEO TAPE FOR USE ONLY IN
TELEVISION BROADCASTING BY A STATION SPECIFICALLY
LICENSED BY THE FEDERAL COMMUNICATIONS COMMISSION TO
A CITY OR TOWN OUTSIDE THE STATE OF MARYLAND.

375.

(F) FILM OR VIDEO TAPE FOR USE ONLY IN TELEVISION
BROADCASTING BY A STATION SPECIFICALLY LICENSED BY THE
FEDERAL COMMUNICATIONS COMMISSION TO A CITY OR TOWN
OUTSIDE THE STATE OF MARYLAND.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.

Approved May 24, 1973.