818                                      LAWS OF MARYLAND                              Ch. 278

Retail Sales Tax — Nonprofit Volunteer
Fire Companies and Rescue Squads

FOR the purpose of providing that the sales of meals and
food for human consumption on or off the premises
when served by and for the immediate purposes of a
nonprofit volunteer fire company or rescue squad or
women's auxiliary thereof are exempt from retail
sales taxation.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 326(s)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 326(s) 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hereby repealed and reenacted, with amendments, to read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:

(s) Sales of meals and food for human consumption
ON OR OFF PREMISES [on the premises], when served by, and
for the immediate purposes of, a nonprofit volunteer fire
company or department, ambulance company or rescue squad
or a women's auxiliary, by whatever name known, of such a
nonprofit volunteer fire company or department, ambulance
company or rescue squad.

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

Approved May 4, 1976.

CHAPTER 279
(Senate Bill 251)
AN ACT concerning

Motorcycles — Identification Numbers
FOR the purpose of requiring engine identification