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3813
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MARVIN MANDEL, Governor
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collect for certain purposes tolls on bridges and
tunnels, or their approaches, that are constructed as
part of the interstate highway system.
House Bill 975, which was enacted by the General
Assembly and signed by lieutenant Governor Blair Lee III
in his capacity as Acting Governor on May 17, 1977,
accomplishes the same purpose.
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it is unnecessary for me to sign Senate
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Therefore
Bill 483.
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Sincerely,
Marvin Mandel
Governor
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Senate Bill No. 491 - Sales and Use Taxes -
Contractors' Exemption
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AN ACT concerning
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Retail Sales Tax Exemption for Contractors
Sales and Use Tax - Exemption for Contractors
FOR the purpose of providing an exemption from the sales
and use tax for personal property purchased by a
contractor for use in another state or the District
of Columbia, which could be purchased by the
contractor for use free from sales tax in that state
or the District of Columbia, and is altered or
modified, or temporarily stored in Maryland pending
shipment to that other state or the District of
Columbia. tax for sales of tangible personal
property when the property is to be used
out-of-State in a certain manner and when the
purchase or use of such property would not be
subject to a similar tax in the jurisdiction where
it is used; providing for the time and method of
claim for the exemption; providing for the adoption
of rules and regulations by the Comptroller;
clarifying language concerning an existing exemption
from the use tax to include in the exemption
tangible personal property which is altered or
fabricated by a person under contract to incorporate
such property into realty out-of?State where the
purchase of use of such property would not be
subject to a sales, use, or similar tax; and
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generally relating to the sales and use tax.
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