2768

LAWS OF MARYLAND

Ch. 951

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 limited to the following:

(4) The sale of natural or artificial gas, oil,
electricity, coal, nuclear fuel assemblies, or steam, when
made to any purchaser for purposes other than resale or for
use in manufacturing, assembling, processing, refining, or
in the generation of electricity. HOWEVER, THESE TERMS, AS

USED IN THIS PARAGRAPH, DO NOT INCLUDE THE AMOUNTS OF A

SALES OF SERVICE TAX IMPOSED BY A BY A COUNTY OR THE CITY OF

BALTIMORE; AND THE TERM "ELECTRICITY" DOES NOT INCLUDE THE

ADDITIONAL ENVIRONMENTAL SURCHARGE PER KILOWATT HOUR OF

ELECTRIC ENERGY WHICH IS TO BE PAID BY ANY ELECTRIC COMPANY,

AND WHICH MAY BE ADDED TO CUSTOMERS' BILLS, PURSUANT TO

§3-302(A) OF THE NATURAL RESOURCES ARTICLE.

(i) "Price" means the aggregate value in money of any
thing or things paid or delivered, or promised to be paid or
delivered by a purchaser to a vendor in the consummation and
complete performance of a retail sale without any deduction
therefrom on account of the cost of the property sold, cost

of materials used, labor or service cost, or any other

expense whatsoever. "Price" shall not include the

following:

(5) THE AMOUNT OF A SALES OR SERVICE TAX
IMPOSED BY A COUNTY OR BALTIMORE CITY ON THE SALE OF NATURAL

OR ARTIFICIAL GAS, OIL, ELECTRICITY, COAL, NUCLEAR FUEL

ASSEMBLIES, OR STEAM.

(6) THE AMOUNT OF ADDITIONAL ENVIRONMENTAL

SURCHARGE PER KILOWATT HOUR OF ELECTRIC ENERGY WHICH IS TO

BE PAID BY ANY ELECTRIC COMPANY, AND WHICH MAY BE ADDED TO

CUSTOMERS' BILLS UNDER §3-302(A) OF THE NATURAL RESOURCES

ARTICLE.

372.

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

(g) "Price" means the aggregate value in money of any
thing or things paid or delivered, or promised to be paid or
delivered by a purchaser to a vendor in the consummation and
complete performance of a retail sale without any deduction

therefrom on account of the cost of the property sold, cost

of materials used, labor__or__service cost, or any other

expense whatsoever. "Price" shall be deemed to be the

amount received, exclusive of the tax hereby imposed provided

the vendor shall establish to the satisfaction of the

Comptroller that the tax was added to the price. "Price"

shall, not include the following:

(5) THE AMOUNT OF A SALES OR SERVICE TAX