1578                                       LABS OF MARYLAND                                 Ch. 433

organization or a volunteer fire company or department or
volunteer ambulance company or rescue squad situated in this
State when such tangible personal property is purchased for
use in carrying on the work of such institution or
organization; provided that the [word "person," as used in
this subsection] TERM "INSTITUTION OR ORGANIZATION": shall
not include the United States of America or any agency or
instrumentality thereof. AN INSTITUTION OR ORGANIZATION
SEEKING TO QUALIFY FOR EXEMPTION UNDER THE TERMS OF THIS
SUBSECTION SHALL APPLY TO THE COMPTROLLER FOR A CERTIFICATE

OF EXEMPTION. A VENDOR MAY NOT RECOGNIZE THE EXEMPTION

CREATED BY THIS SUBSECTION UNLESS THE PURCHASER POSSESSES A
VALID CERTIFICATE OF EXEMPTION ISSUED BY THE COMPTROLLER.
THE COMPTROLLER MAY TREAT POSSESSION OF AN EFFECTIVE
DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE AS TO
QUALIFICATION UNDER §501(C)(3) OF THE INTERNAL REVENUE CODE
OF 1954 AS EVIDENCE THAT AN INSTITUTION OR ORGANIZATION IS A
NONPROFIT RELIGIOUS, CHARITABLE, OR EDUCATIONAL INSTITUTION
OR ORGANIZATION WITHIN THE MEANING OF THIS SUBSECTION.

      SECTION 2. AND BE IT FURTHER ENACTED, That this Act is

hereby declared to be an emergency measure and necessary for

the immediate preservation of the public health and safety

and having been passed by a yea and nay vote supported by

three-fifths of all the members elected to each of the two

Houses of the General Assembly, the same shall take effect

from the date of its passage shall take effect July 1, 1978.
Approved May 16, 1978.

CHAPTER 434

(Senate Bill 151)

AN ACT concerning

Cosmetology — Beauty Operators

FOR the purpose of permitting certain journeyman barbers to
be given a certain amount of credit towards obtaining a
license as a beauty operator; specifying certain duties
of the State Board of Cosmetologists and certain duties
of a registered school of beauty culture; restructuring
certain sections in the subtitle "Cosmetologists"; and
clarifying language.                                                                       

BY repealing

Article 43 - Health

Section 532(a) and 536(a)

Annotated Code of Maryland

(1971 Replacement Volume and 1977 Supplement)