HARRY HUGHES, Governor                               1069

(JJ) SALES OF ANY TYPE OF NATURAL OR ARTIFICIAL GAS,
HEATING OIL, ELECTRICITY, COAL, OR NUCLEAR FUEL ASSEMBLIES,
OR STEAM USED IN RESIDENTIAL PROPERTIES AND APARTMENT
DWELLING WHEN THESE SALES ARE MADE DIRECTLY TO THE OCCUPANT
OF THE PROPERTY OR DWELLING. THE EXEMPTION PROVIDED IN THIS
SUBSECTION SHALL BE REPEALED AUTOMATICALLY AND SHALL BE OF
NO EFFECT ON JULY 1, 1981, WITHOUT FURTHER ACTION BY THE
GENERAL ASSEMBLY.

(2) SALES OF NATURAL OR ARTIFICIAL GAS,
ELECTRICITY, AND STEAM MADE UNDER RESIDENTIAL OR DOMESTIC
RATE SCHEDULES ON FILE WITH THE PUBLIC SERVICE COMMISSION OF
MARYLAND AND SALES OF HEATING OIL AND COAL FOR USE IN
RESIDENTIAL PROPERTIES WHICH CONTAIN NOT MORE THAN FOUR
UNITS INCLUDING COOPERATIVE HOUSING, CONDOMINIUMS, AND OTHER
SIMILAR RESIDENTIAL LIVING ARRANGEMENTS. THE EXEMPTION
PROVIDED IN THIS SUBSECTION (2) SHALL AUTOMATICALLY
TERMINATE ON JUNE 30, 1981, WITHOUT FURTHER ACTION BY THE
GENERAL ASSEMBLY.

SECTION 2. AND BE IT FURTHER ENACTED, That it is the
intent of the General Assembly that the exemption provided
by this Act in the case of residential real property where
the landlord pays the utility charges shall be provided to
the tenant in the form of a reduction in rent equivalent to
the exemption provided by this Act and may legally be
recoverable by the tenant through appropriate legal action.

SECTION 3. AND BE IT FURTHER ENACTED, That the Public
Service Commission shall require gas and electric utility

companies to notify all customers that by Chapter_______of

the Acts of 1979 the General Assembly has eliminated the
sales tax on the sales of natural or artificial gas, oil,
electricity, coal, nuclear fuel assemblies, or steam when

used in or around residential properties, including

apartment dwellings. and artificial gas, electricity, and
steam for residential rate payers and sales of heating oil
and coal for use in residential properties which contain no
more than four units, including cooperative housing,
condominiums, and other similar residential living
arrangements.

SECTION 4. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 14, 1979.

CHAPTER 354
(House Bill 772)