2766

LAWS OF MARYLAND

Ch. 950

to a licensed dealer and for which a certificate of title is
not available;

(12)   A vehicle owned by a foreign consular
officer who is a national of the foreign country appointing
him and who is not engaged in any business, trade, or
profession in the United States, if a treaty between the
United States and that foreign country, grants reciprocal
exemption from these taxes;

(13)   A school bus owned by a religious
organization;

(14)   A privately owned bus used only for
operating the transportation system of any political
subdivision in this State, if the bus is used for the
transportation of the public on regular schedules and
between fixed termini; [or]

(15)   A vehicle otherwise exempt from the excise
tax by any other applicable law; OR

(16) A VEHICLE OWNED BY PRIVATE, NONPROFIT

ORGANIZATIONS PROVIDING DIRECT CARE SERVICES TO MENTALLY

RETARDED PEOPLE, WHICH ARE LICENSED BY THE DEPARTMENT OF

HEALTH AND MENTAL HYGIENE, AND WHICH ARE PARTIALLY OR WHOLLY

FUNDED BY THE STATE.

(16) A VEHICLE WHICH IS USED REGULARLY FOR THE

TRANSPORTATION OF HANDICAPPED PERSONS FOR EDUCATIONAL

PURPOSES AND OWNED BY A NONPROFIT ORGANIZATION PROVIDING

DIRECT CARE SERVICES TO HANDICAPPED PERSONS WHICH IS

LICENSED BY THE DEPARTMENT OF HEALTH AND MENTAL HYGIENE AND
IS WHOLLY OR PARTIALLY FUNDED BY THE STATE.

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

Approved May 29, 1978.

CHAPTER 951

(House Bill 1727)

AN ACT concerning

Environmental Surcharge - Sales and Use Tax Exemption

FOR the purpose of excluding from the definition of "sale at

retail" and the resulting sales tax and the use tax

any sales or service tax imposed by a county or the
City of Baltimore on the sale of natural or artificial
gas, oil, electricity, coal, nuclear fuel assemblies or
steam, and the environmental surcharge placed on sales