HARRY HUGHES, Governor                               1067

Retail Sales Tax - Utilities

FOR the purpose of exempting from the retail sales tax sales
of natural or artificial gas, heating oil, electricity,
coal, nuclear fuel assemblies, or steam used under
certain conditions; eliminating the time limitation
placed on the availability of the fuel rate adjustment
as a retail sales tax exemption; requiring the Public
Service Commission to require certain utility companies
to notify their customers of the elimination of the
sales tax on the sale of certain fuels and sources of
energy used under certain conditions; and providing
that part of this Act shall be automatically repealed
as of a certain date.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 324(f)(4)

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 326(jj)

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

BY adding to

Article 81 - Revenue and Taxes

(1)Section 326(ll) (jj)

Annotated Code of Maryland

(1975 Replacement Volume and 1978 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be repealed, amended, or enacted to read as follows: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" means the sale
in any quantity or quantities of any tangible personal

property or service taxable under the terms of this

subtitle. 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