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3348 LAWS OF MARYLAND Ch. 864
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CHAPTER 864
(Senate Bill 11)
AN ACT concerning
Sales Tax — Senior Citizens' Groups
FOR the purpose of exempting from the sales tax sales to
certain bona fide senior citizens' groups under
certain conditions and providing that the exemption
does not apply to purchases of tangible personal
property intended for the use of individual members
of the organization.
BY adding to
Article 81 — Revenue and Taxes
Section 326(gg)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 326(gg) be and it is hereby
added to Article 81 - Revenue and Taxes, of the Annotated
Code of Maryland (1975 Replacement Volume and 1976
Supplement) to read as follows:
Article 81 - Revenue and Taxes
326.
The tax hereby levied shall not apply to the
following sales:
(GG) SALES TO A BONA FIDE, NONPROFIT, INCORPORATED
SENIOR CITIZENS' ORGANIZATION WHICH RECEIVES MONEY FROM
STATE OR LOCAL GOVERNMENTS AND IS SITUATED IN THIS STATE
WHEN SUCH TANGIBLE PERSONAL PROPERTY IS PURCHASED FOR USE
IN THE OPERATION OF SUCH ORGANIZATION. THIS EXEMPTION
DOES NOT APPLY TO PURCHASES OF TANGIBLE PERSONAL PROPERTY
INTENDED FOR THE USE OF INDIVIDUAL MEMBERS OF SUCH
ORGANIZATION NOR TO PURCHASES IN EXCESS OF $500.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
Approved May 26, 1977.
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CHAPTER 865
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