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LAWS OF MARYLAND

Ch. 432

application taken until the applicant pays the appropriate
fee as follows:

(10) ASSISTANT BARBER SCIENCE CERTIFICATION

EXAMINATION                                                                       $35

(11) ASSISTANT BARBER SCIENCE TEACHER'S
LICENSE

$10

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978 1979.

Approved May 16, 1978.

CHAPTER 433

(Senate Bill 144)
AN ACT concerning

Sales Tax - Exemption for Nonprofit Organizations

FOR the purpose of providing a sales tax exemption

   applicable to purchases or sales of personal property

   by some nonprofit religious, charitable, and

educational organizations; providing for the manner of

claiming exemption by these organizations; providing

for the effect an Internal Revenue Code

determination on an exemption under this Act; relating

generally to sales tax exemptions for nonprofit

organizations; and making this Act an emergency measure

for evidence of qualification for exemption from the

retail sales tax for certain religious, charitable, or

educational institutions and organizations by reference

to the Internal Revenue Code of 1954; prohibiting a

vendor from recognizing an exemption for the purchaser

organization to apply to the Comptroller for a

certificate of exemption.

Sales Tax — Exemptions

FOR the purpose of providing for evidence of qualification
for exemption from the retail sales tax for certain

religious, charitable, or educational institutions and

organizations by reference to the Internal Revenue Code

of 1954; prohibiting a vendor from recognizing an

exemption for the purchaser in certain cases; and

requiring the institution or organization to apply to
the Comptroller for a certificate of exemption.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes