MARVIN MANDEL,

Governor

817

Retail Sales Tax — Sales to Nonprofit Volunteer
Fire Companies and Rescue Squads

FOR the purpose of exempting from retail sales taxation
the sale of personal property to any person
operating a nonprofit volunteer fire department or
company, ambulance company or rescue squad if the
property sold is used for certain purposes.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 326 (i)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 326(i) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1975 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

326.

The tax hereby levied shall not apply to the
following sales:

(i) Sales to any person operating a nonprofit
religious, charitable, or educational institution or
organization OR A VOLUNTEER FIRE COMPANY OR DEPARTMENT OF.
VOLUNTEER AMBULANCE COMPANY OR RESCUE SQUAD situated in
this State when such tangible personal property is
purchased for use in carrying on the work of such
institution or organization; provided that the word
"person," as used in this subsection shall not include
the United States of America or any agency or
instrumentality thereof.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 4, 1976.

CHAPTER 278
(Senate Bill 242)
AN ACT concerning