HARRY HUGHES, Governor

791

(2)   On each sale where the price is from 21
cents to 40 cents, both inclusive, 2 cents;

(3)   On each sale where the price is from 41
cents to 60 cents, both inclusive, 3 cents;

(4)   On each sale where the price is from 61
cents to 80 cents, both inclusive, 4 cents;

(5)   On each sale where the price is from 81
cents to $1, both inclusive, 5 cents;

(6)   On each sale where the price exceeds $1, 5
cents on each even dollar plus 1 cent for each 20 cents or
fraction thereof in excess of the even dollars.

[(b) The tax shall be due and payable at the rates set
forth in this section on all sales of taxable property or
services delivered to the purchaser on or after June 1,
1977.]

[(c)] (B) Notwithstanding the provisions of
subsection (a) of this section, the rate of tax shall be as
follows on the purchase by a farmer for use in his farming
business, of farm vehicles as that term is defined in the
Maryland Vehicle Law; milking machines; and all farm
equipment, which shall be considered to be tangible
personal property for the purposes of this act, to be used
to prepare, irrigate, and tend the soil, plant, service or
harvest seeds and growing crops, and harvest, transport,
clean, dry, and store the crops:

[(i)] (1) On each sale where the price is
from 51 cents to $1, 2 cents;

[(ii)] (2) On each 50 cents of price or
fraction thereof in excess of $1, 1 cent.

[(d)] (C) Notwithstanding the provisions of
subsections (a)[,] OR (b)[, or (c)] of this section, the
rate of tax on manufacturing machinery and equipment as
defined in § 324(s) when sold to manufacturers shall be as
follows:

(1)   On each sale where the price is from
[fifty-one cents (51¢)] 51 CENTS to [one dollar ($1.00)] $1,
[two cents (2¢)] 2 CENTS;

(2)   On each [fifty cents (50¢)] 50 CENTS of
price or fraction thereof where the sale is in excess of
[one dollar ($1.00)] $1, [one cent (1¢)] 1 CENT. [The rate
provided in this subsection shall apply to all deliveries
completed on or after June 1, 1977.]

326.