HARRY HUGHES, Governor                               1199

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; and providing that
certain information concerning the exemption shall be
included on the bill in a certain manner 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
circumstances; 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shall be automatically repealed as of a certain date.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

nu(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

Section 326(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be repealed, amended, or enacted to read as follows: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 purchaser is (i) to resell
the property so transferred in the form in which the same
is, or is to be received by him, (ii) to destroy the
property so transferred in the manufacturing, assembling,