4009
ANNE ARUNDEL COUNTY

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 which 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.

(c) For purposes of this section, the below listed
terms shall be defined as hereinafter set forth:

(1)    "Consumer" — See "User".

(2)    "Fuels" — All commodities subject to the
tax imposed by this section.

(3)    "Motor Vehicles" — Any self-propelled
vehicle, including mobile equipment commonly used in
connection with construction work, such as cranes,
derricks, bulldozers and other similar equipment.

(4)    "Person" — Any individual, partnership,
firm, society, club, association, joint stock company,
corporation, estate, receiver, trustee, assignee,
referee, or any other person acting in a fiduciary or
representative capacity and any other group or
combination of individuals acting as a unit.

(5)    "Person who makes deliveries in Anne
Arundel County, Maryland" — Any person who makes
deliveries in his own vehicles or by contract carrier, or
other vehicle over which he has control.

(6)    "Price" — The aggregate value in money
(including all freight and delivery charges) paid or
charged for fuels subject to the tax imposed by this
section.

(7)    "Purchaser" — Any person selling any of
the commodities subject to the tax imposed by this
section,

(8)    "Sales within Anne Arundel County,
Maryland" — All transactions in which an order is placed