2562

LAWS OF MARYLAND

Ch. 876

manufacturing, assembling, processing or refining.
Tangible personal property shall be considered to be
destroyed in manufacturing, processing, assembling, refining
or in the generation of electricity if it is changed in
nature by reason of its use in a relatively short period of
time, as the nature of coal is changed by burning, as
refractories which come in direct contact with molten metals
are changed by heat and abrasion, as grinding wheels are
reduced to dust, as acids are changed by contamination, and
so forth. Property which is broken or mutilated shall not
be considered to be destroyed. Tangible personal property
shall not be considered to be destroyed in such operations
if its value as property is ordinarily dissipated through
the gradual wear or tear incident to its use, Machinery
and small tools shall not be considered to be destroyed in
such operations. The terms "manufacturing," "assembling,"
"processing," and "refining" shall not include (A)
maintaining, servicing, or repairing; (B) testing finished
products; or (C) providing for the comfort or health of
employees. For the purpose of the tax imposed by this
subtitle, the term "sale at retail" [shall include but shall
not be] INCLUDES BUT IS NOT limited to the following:

(1) The sale of alcoholic beverages [regardless
of the place of consumption; and the sale of any meals, food
or drink for human consumption on the premises where sold.
For the purposes of this section the word "premises" shall
include, among other places, parking lots connected with the
place where the food is sold].

325.

(a) For the privilege of selling certain tangible
personal property at retail as defined above and for the
privilege of dispensing certain selected services defined as
sales at retail by § 324(f) of this subtitle a vendor shall
collect from the purchaser a tax at the rate specified in
this section on the price of each separate retail sale made
in this State on or after the date of this section. The
tax imposed by this section shall be paid by the purchaser
and shall be computed subject to the terms and conditions of
§ 334 of this subtitle, as follows:

(1)    On each sale where the price is 20 cents,
the tax is 1 cent:

(2)    On each sale where the price is from 21
cents to 40 cents, both inclusive, 2 cents;

(3)    On each sale where the price is from 41
cents to 60 cents, both inclusive, 3 cents;

(4)    On each sale where the price is from 61
cents to 80 cents, both inclusive, 4 cents;

(5)    On each sale where the price is from 81
cents to $1, both inclusive, 5 cents;