1778

LAWS OF MARYLAND

Ch. 648

(6) The amount of additional environmental
surcharge per kilowatt hour of electric energy which is to
be paid by any electric company, and which may be added to
customers' bills under § 3—302(a) of the Natural Resources
Article.

PAYABLE WITH RESPECT TO ANY LEASED TANGIBLE PERSONAL

PROPERTY THE RENTALS OF WHICH ARE SUBJECT-TO SALES TAX IF

THE PERSONAL PROPERTY TAX IS SEPARATELY STATED FROM THE

RENTALS AND THE TERM OF THE LEASE EXCEEDS 1 YEAR.

(7) THE AMOUNT ATTRIBUTABLE TO ANY PERSONAL
PROPERTY TAX PAID AFTER JUNE 30. 1979, WITH RESPECT TO
TANGIBLE PERSONAL PROPERTY SUBJECT TO A LEASE WHICH IS
NONCANCELLABLE EXCEPT FOR CAUSE FOR AN INITIAL PERIOD WHICH
EXCEEDS 1 YEAR, IF THIS AMOUNT IS SEPARATELY STATED FROM THE
OTHER CONSIDERATION RECEIVED FOR THE TANGIBLE PERSONAL
PROPERTY TRANSFERRED IN THE LEASE.

372.

As used in this subtitle, the following terms shall
mean or include:

(g) "Price" means the aggregate value in money of any
thing or things paid or delivered, or promised to be paid or
delivered by a purchaser to a vendor in the consummation and
complete performance of a retail sale without any deduction
therefrom on account of the cost of the property sold, cost
of materials used, labor or service cost, or any other
expense whatsoever. "Price" shall be deemed to be the
amount received exclusive of the tax hereby imposed provided
the vendor shall establish to the satisfaction of the
Comptroller that the tax was added to the price. "Price"
[shall] DOES not include the following:

(1)   The consideration received for labor or
services used in installing, applying, remodeling or
repairing the property sold if the      consideration for such
services is separately stated from the consideration
received for the tangible personal    property in the retail
sale.

(2)   The consideration received for professional
services rendered in connection with the sale of any
tangible personal property if the consideration for such
services is separately stated from the consideration
received for the tangible personal property transferred in
the retail sale.

(3)   The amount paid by any purchaser as, or in
the nature of interest or finance charges on account of
credit extended in connection with the sale of any tangible
personal property if the interest or finance charges are
separately stated from the consideration received for the

(7) THE AMOUNT OF ANY PERSONAL PROPERTY TAX