2000

LAWS OF MARYLAND

Ch. 713

of materials used, labor or service cost, or any other
expense whatsoever. ["Price" shall be deemed to be the
amount received prelusive 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 not include the following:

(1)    The consideration received for labor or
services used in installing[,] OR applying[, remodeling or
repairing] the property sold IN A RETAIL SALE 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 RETAIL 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 TO THE PURCHASER in connection with the
RETAIL sale of any tangible personal property if the
interest or finance charges are separately stated from the
consideration received for the tangible personal property
transferred in the retail sale.

(4)    The amount paid by any purchaser on account
of any bona fide freight, delivery and other transportation
charges in connection with [any] THE RETAIL sale of ANY
tangible personal property DELIVERED BY THE VENDOR, OR BY A
THIRD PARTY ACTING ON BEHALF OF THE VENDOR, DIRECTLY TO THE
PURCHASER if said freight, delivery or other transportation
charges are stated or shown as a separate item from the
price of the tangible personal property transferred in the
retail sale.

(5)    The amount of a sales or service tax
imposed by a county or Baltimore City on the sale of natural
or artificial gas, oil, electricity, coal, nuclear fuel
assemblies, or steam.

(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.

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

Approved May 29, 1979.