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2715
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MARVIN MANDEL, Governor
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(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.
[(f)](B) In those cases in which tangible
personal property has first been used in some other
state, a credit of ten percent [(10%] of the purchase
price for each full year after its purchase shall be
allowed in computing the tax imposed by this subtitle.
(C) The tax shall be due and payable at the rates
set forth herein on the use, storage, or consumption of
taxable items which first occurs after June 1, [1961,]
1977, without regard to the purchase date, provided such
purchase was made on or after July 1, 1947.
(D) Notwithstanding [anything to the contrary
hereinabove in] THE PROVISIONS OF SUBSECTION (A) 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 (510) 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¢).
[(9)](E) Notwithstanding [anything to the
contrary hereinabove] THE PROVISIONS OF SUBSECTIONS (A),
(C) OR (D) OF in this section, the rate of tax on the
use, storage, or consumption of manufacturing machinery
and equipment to purchasers engaged in manufacturing,
shall be as follows:
(1) On each sale where the price is from fifty-one
cents (51¢) to one dollar ($1), two cents (2¢);
(2) On each fifty cents (50¢) of price or fraction
thereof in excess of one dollar ($1), one cent (1¢).
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The rate provided in (1) and (2) immediately above
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