HARRY HUGHES, Governor

1833

Retail Sales Tax — Agricultural Exemptions

FOR the purpose of exempting from the retail sales tax sales
of baler twine and baler wire and certain fuel used for
agricultural purposes.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 326 (d) and (h)

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be repealed, amended, or enacted to read as follows: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

3 26.

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

(d) Sales of motor vehicle fuel and liquid fuel upon
the receipt, use, distribution or sale of which in this
State a tax is imposed by the law of this State OR WHICH IS
TO BE USED FOR AGRICULTURAL PURPOSES IN FARM TRACTORS OR
FARM EQUIPMENT AS DEFINED IN THE TRANSPORTATION ARTICLE.

(h) Sales of the following items for agricultural
purposes: Livestock, poultry, seeds, feed for livestock and
poultry, bedding or litter for poultry and livestock
production, fertilizers, lime and land plaster, fungicides,
herbicides and insecticides, AND BALER TWINE AND BALER WIRE;
and the products of the farm, dairy, grove or garden, except
those products which are usually sold by nurseries and
horticulturists, including, but not limited to, flowers,
sod, decorative trees and shrubs.

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

Approved May 29, 1979.

CHAPTER 680
(House Bill 1799)
AN ACT concerning