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Ch. 674
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2714
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LAWS OF MARYLAND
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(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 (500) of price or
fraction thereof where the sale is in excess of one
dollar ($1.00), one cent (1˘). The rate provided in
this subsection shall apply to all deliveries completed
on and after [July 1, 1968.] JUNE 1, 1977.
338.
The vendor shall be entitled to apply and credit
against the amount of tax payable by him, as stated in §
337 of this subtitle, an amount equal to one and
[one—half percent (1.55%)] 1.2 PERCENT of the gross tax to
be remitted by him to the Comptroller, to cover the
vendor's expense in the collection and remittance of said
tax[; provided, however, that] HOWEVER, nothing contained
in this section shall apply to any vendor who shall fail
or refuse to file his return with the Comptroller within
the time prescribed by § 335 of this subtitle.
373.
(A) An excise tax is hereby levied and imposed on
the use, storage or consumption in this State of tangible
personal property and certain services purchased within
or without this State on or after the effective date of
this section. The tax imposed by this section shall be
paid by the purchaser and shall be computed as follows:
[(a) On each sale where the price is twenty-five
cents (25˘), one cent (1˘);
(b) On each sale where the price is from twenty-six
cents (26˘) to fifty cents (50˘), both inclusive, two
cents (2˘);
(c) On each sale where the price is from fifty-one
cents (51˘) to seventy-five cents (75˘), both inclusive,
three cents (3˘);
(d) On each sale where the price is from
seventy-six cents (76˘) to one dollar ($1), both
inclusive, four cents (4˘);
(e) On each sale where the price is in excess of
one-dollar ($1) , four cents. (4˘) on each even dollar plus
one cent (1˘) for each twenty—five cents (25˘) or
fraction thereof in excess of the even dollars. ]
(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;
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