BLAIR LEE III, Acting Governor                        2561

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

Approved May 29, 1976.

CHAPTER 876

(House Bill 404)

AN ACT concerning

Sales Tax — Food

FOR the purpose of imposing the retail sales tax on sales of
food for human consumption off the premises where sold
in certain instances and under certain conditions;
defining terms; increasing the base at which the tax is
imposed on certain sales of food; clarifying language;
and generally relating to the applicability of the
retail sales tax to certain sales of food; and making
this Act contingent upon the passage of another Act.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 324(f)(1), 325, and 326(c)

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be repealed, amended, or enacted to read as follows: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

324.

As used in this subtitle, the following terms shall
mean or include:

(f) "Retail sale" and "sale at retail" [shall mean]
MEANS tie sale in any quantity or quantities of any tangible
personal [porperty] PROPERTY or service taxable under the
terms of this subtitle. [Said] THE term shall mean all
sales of tangible personal property to any person for any
purpose other than those in which the purpose of the
purchaser is (i) to resell the property so transferred in
the form in which the same is, or is to be received by him,
(ii) to destroy the property so transferred in the
manufacturing, assembling, processing or refining of other
tangible personal property to be produced for sale or in the
generation of electricity, or (iii) to use or incorporate
the property so transferred as a material or part, or other
tangible personal property to be produced for sale by