2972                                             LAWS OF MARYLAND                        [Ch. 890

(b) The tax hereby levied shall not
apply to the sale or use or consumption
of the following fuels:

(1)    Fuels sold, used or consumed
in a residential dwelling unit;

(2)    Fuels used or consumed to
propel any boats, motor vehicles,
railroad vehicles, aircraft, or in the
operation of nonferrous metal
electrolytic refineries;

(3)    Fuels sold to, used or
consumed by any nonprofit hospital,
nonprofit religious, nonprofit
charitable or nonprofit educational
institution or organization for use in
carrying on the work of said hospital,
organization or institution;

(4)    Fuels sold to, used or
consumed by the United States of
America; provided, however, that nothing
contained in this section shall be
construed to exempt from such tax any
instrumentality or agency of the United
States of America which is subject to
the taxing power of Anne Arundel County,
Maryland;

(5)    Fuels sold to, used or
consumed by the State of Maryland or any
of its political subdivisions, or any of
their agencies;

(6)    Sales of fuels to any
purchaser, regularly engaged in the sale
or distribution of such commodity, for
resale by such purchaser, and all sales
of fuels to any purchaser for use or
consumption beyond the boundary lines of
Anne Arundel County, Maryland;

(7)    Fuels sold, used or consumed
when such fuels are used as a fuel in
the manufacture, generation, refining or
processing of artificial or natural gas,
electricity, steam, liquefied petroleum
gas, anthracite coal, bituminous coal,
or the various grades or classes of oil,
when said commodities are manufactured,
generated, refined or processed for
sale.