1492                                       LAWS OF MARYLAND                                    Ch. 516

and Language Therapy Aids — Exemption

FOR the purpose of exempting from the retail sales tax sales
of certain physical,—occupational, and language therapy
aids tangible personal property for the alleviation of
blindness.

BY adding to

Article 81 — Revenue and Taxes
Section 326(11)
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be repealed, amended, or enacted to read as follows: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

326.

The tax hereby levied does not apply to the following
sales:

(LL) SALES OF--PHYSICAL, OCCUPATIONAL, AND LANGUAGE

THERAPY AIDS DESIGNED AND PURCHASED—PRIMARILY FOR THE

ALLEVIATION OF A PHYSICAL DEFECT OR ILLNESS OR TO COMPENSATE

FOR OR TO OVERCOME A PHYSICAL --HANDICAP SALES OF TANGIBLE

PERSONAL PROPERTY MANUFACTURED OR ADAPTED SPECIFICALLY FOR
THE ALLEVIATION OF, OR TO COMPENSATE FOR, BLINDNESS,
INCLUDING ITEMS WITH BRAILLE MARKINGS, PRE-SET, INSULIN
SYRINGES, RAISED LINE DRAWING KITS, AND BRAILLE SLATES AND
PAPER.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 29, 1979.

CHAPTER 517

(House Bill 56)

AN ACT concerning

Caroline County and Dorchester Counties — School on
Election Days

FOR the purpose of allowing Caroline and Dorchester County
schools to remain open and in session on election days.