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MARVIN MANDEL, Governor 2713
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specified in paragraph (e) above shall apply.]
(1) ON EACH SALE WHERE THE PRICE IS 20
CENTS, THE TAX IS 1 CENT:
(2) ON EACH SALE WHERE THE PRICE IS FROM 21
CENTS TO 40 CENTS, BOTH INCLUSIVE, 2 CENTS;
(3) ON EACH SALE WHERE THE PRICE IS FROM 41
CENTS TO 60 CENTS, BOTH INCLUSIVE, 3 CENTS;
(4) ON EACH SALE WHERE THE PRICE IS FROM 61
CENTS TO 80 CENTS, BOTH INCLUSIVE, 4 CENTS;
(5) ON EACH SALE WHERE THE PRICE IS FROM 81
CENTS TO $1, BOTH INCLUSIVE, 5 CENTS;
(6) ON EACH SALE WHERE THE PRICE EXCEEDS $1,
5 CENTS ON EACH EVEN DOLLAR PLUS 1 CENT FOR EACH 20 CENTS
OR FRACTION THEREOF IN EXCESS OF THE EVEN DOLLARS.
(B) THE RATES SET FORTH IN PARAGRAPHS (1) THROUGH
(5) OF SUBSECTION (A) DO NOT APPLY TO SALES FOR HUMAN
CONSUMPTION OF ANY MEALS, FOOD, OR DRINK (OTHER THAN
ALCOHOLIC BEVERAGES) AS DEFINED IN § 324(F)(1). ON SUCH
SALES WHERE THE PRICE IS $1, THE TAX IS 5 CENTS, AND ON
SUCH SALES WHERE THE PRICE EXCEEDS $1, THE TAX RATE IN
PARAGRAPH (6) OF SUBSECTION (A) SHALL APPLY.
(C) The tax shall be due and payable at the rates
set forth [herein] IN THIS SECTION on all sales of
taxable property or services delivered to the purchaser
on or after June 1, [1961.] 1977.
(D) Notwithstanding [anything to the contrary
hereinabove in this section,] THE PROVISIONS OF
SUBSECTIONS (A) AND (B) OF THIS SECTION, the rate of tax
shall be as follows on the purchase of farm vehicles and
all farm equipment to be used to prepare the soil, plant
seeds, service growing crops and harvest crops, including
(1) portable elevators and conveyors used to load
harvested crops into storage facilities on the farm, and
(2) also including but not limited to power spraying
equipment, irrigation equipment and portable grain and
hay dryers, and (3) also but not limited to milking
machines:
(1) On each sale where the price is from fifty—one
cents (51¢) to one dollar ($1.00), two cents (2¢);
(2) On each fifty cents (50¢) of price or fraction
thereof in excess of one dollar ($1.00), one cent (1¢).
[(g)] (E) Notwithstanding [anything to the contrary
contained in] THE PROVISIONS OF SUBSECTIONS (A), (B),
(C), OR (D) OF this section the rate of tax on
manufacturing machinery and equipment as defined in §
324(s) when sold to manufacturers shall be as follows:
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