294                                       LAWS OF MARYLAND                                 Ch. 65

who, at the same location, conducts a bona fide and
substantial grocery or market business. The term
"facilities" does not include mere parking spaces for
vehicles. The term "premises" includes any building,
grounds, parking lot or other area, owned or controlled, in
whole or in part, by the vendor, or which a third party has
made available primarily for the use of patrons of the
vendor or a group of food vendors. The exemptions created
by this paragraph, other than that for sales of less than
[$2] $1, do not apply to sales by a vendor selling food
within an enclosure for which a charge is made for admission
or to sales by a vendor of food which he serves for
consumption on the premises of his purchaser or of a third
party.

(i) Sales to a nonprofit religious, charitable, or
educational institution or organization or a volunteer fire
company or department or volunteer ambulance company or
rescue squad situated in this State when such tangible
personal property is purchased for use in carrying on the
work of such institution or organization; provided that the
term "institution or [organization":] ORGANIZATION" shall
not include the United States of America or any agency or
instrumentality thereof. An institution or organization
seeking to qualify for exemption under the terms of this
subsection shall apply to the Comptroller for a certificate
of exemption. A vendor may not recognize the exemption
created by this subsection unless the purchaser possesses a
valid certificate of exemption issued by the Comptroller.
The Comptroller may treat possession of an effective
determination letter from the Internal Revenue Service as to
qualification under § 501(c)(3) of the Internal Revenue Code
of 1954 as evidence that an institution or organization is a
nonprofit religious, charitable, or educational institution
or organization within the meaning of this subsection.

Article 95A - Unemployment Insurance Law

20.

(g) (7) "Employment" includes;

(v) "Employment" does not include:

F. Service in a facility conducted
for the purpose of carrying out a program [or] OF
rehabilitation for individuals whose earning capacity is
impaired by age or physical or mental deficiency or injury
or providing remunerative work for individuals who because
of their impaired physical or mental capacity cannot be
readily absorbed in the competitive labor market by an
individual receiving such rehabilitation or remunerative
work; however, employment does include services rendered by
the unsighted or other severely handicapped employees of the
Maryland Workshop for the Blind;

Article 101 - Workmen's Compensation