BLAIR LEE III, Acting Governor

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measurement and its metric equivalent) and does not
accomplish that which its title alleges, viz., the mere
addition of the metric equivalent to the existing
measurement. Consequently, applying the principals
announced in Stiefel to Senate Bill 64, we conclude that the
entire measure is unconstitutional and void.

Very truly yours,
Francis Bill Burch
Attorney General

Senate Bill No. 69 — Sales Tax — Exemptions

AN ACT concerning

Retain Sales Tax Exemption Nonprofit

Institutions and Organizatons
FOR the purpose of providing for the qualifications as

nonprofit of certain institutions and organizations

seeking an exemption from retail sales taxation;

permitting the Comptroller to treat certain evidence of

qualification by the Internal Revenue Service as

evidence of nonprofit status; and clarifying language.

Sales Tax - Exemptions

FOR the purpose of providing for evidence of qualification

for exemption from the retail sales tax for certain

religious, charitable, or educational institutions and
organizations by reference to the Internal Revenue Code

of 1954; prohibiting a vendor from recognizing an

exemption for the purchaser in certain cases; and

requiring the institution or organization to apply to

the Comptroller for a certificate of exemption.

Honorable Steny H. Hoyer

May 29, 1978

FOR the purpose of permitting the Comptroller to treat
certain evidence of qualification by the Internal

Revenue Service as evidence of nonprofit status of

certain organizations for the purposes of an exemption
from the retail sales tax; requiring the organization

or institution seeking the exemption to apply to the

Comptroller in a certain manner; prohibition a vendor

from recognizing an exemption for the purchaser in
certain cases; relating generally to sales tax
exemptions for nonprofit organizations; and clarifying

language.