BLAIR LEE III, Acting Governor

2543

CHAPTER 868

(House Bill 181)

AN ACT concerning

Retail Sales Tax - Grain Handling Certain Farm Equipment

FOR the purpose of providing that the sale of grain handling

certain farm equipment considered to be tangible

personal property to be used to transport, clean, dry,
and store the crops be subject to a certain rate of
State retail sales tax after a certain date; and
clarifying language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 325(d)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

325.

(d) Notwithstanding the provisions of subsections (a)
and (b) 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 GRAIN HANDLING

EQUIPMENT, and [(2)] (3) also including but not limited to

power spraying equipment, irrigation equipment and portable
grain and hay dryers, and [(3)] (4) also INCLUDING but not
limited to milking machines;

(d) Notwithstanding the provisions of subsections (a)
and (b) of this section, the rate of tax shall be as follows

on the purchase BY A FARMER FOR USE IN HIS FARMING

BUSINESS, of farm vehicles AS THAT TERM IS DEFINED IN THE

MARYLAND VEHICLE LAW; MILKING MACHINES; and all farm

equipment equipment, WHICH SHALL BE CONSIDERED TO BE

TANGIBLE PERSONAL PROPERTY FOR THE PURPOSES OF THIS ACT, to

be used to prepare, IRRIGATE, AND TEND the soil, plant,

SERVICE OF HARVEST seeds [,] AND [service] growing crops, and

harvest, TRANSPORT, CLEAN, DRY, AND STORE THE 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