796                                     LAWS OF MARYLAND                                 Ch. 209

thereof, or the District of Columbia is less than the rate
imposed by this subtitle, the [different] DIFFERENCE between
the tax due under this subtitle and the tax computed at the
rate of such other tax in accordance with the formula set
forth in § 373 [(d)] (A) of this subtitle shall be paid to
the Comptroller.

[(e) Rentals of motion picture films and trailers and
rentals of advertising posters for display on the theatre
premises to persons whose gross receipts are taxable under
§§ 402 to 411 of this article.

(f)   Rentals of kidney machines, including dialyzers,
delivery systems and their accessory equipment, and other
hemodialysis products, on order by a licensed physician and
pursuant to § 270B of Article 43 of this Code, by persons
who require regular treatment, in their homes, by a kidney
machine because of the permanent loss of the function of
their kidneys.

(g)   Film or video tape for use only in television
broadcasting by a station specifically licensed by the
Federal Communications Commission to a city or town outside
the State of Maryland.]

[384.

For the purpose of the proper administration of this
subtitle and to prevent evasion of the tax and the duty to
pay the same as herein imposed, it shall be presumed that
the tangible personal property sold by any person for
delivery in this State, however made or carried, is sold for
use, storage or consumption in this State. A like
presumption shall apply to all tangible personal property
delivered without this State and brought into this State by
the purchaser thereof. The presumption contained in this
section may be overcome if the purchaser shall have in his
possession a certificate, in such form as the Comptroller
may prescribe, evidencing the fact that the tangible
personal property was not sold for use, storage or
consumption in this State as those terms are defined in §
372 of this subtitle.]

385.

Before [the fifteenth day of August, 1947, and before]
the twenty-first day of each calendar month [thereafter],
every vendor engaging in business in this State and every
vendor not engaging in business in this State but who, upon
application to the Comptroller, has been expressly
authorized to collect the tax, shall make a return to the
Comptroller covering the preceding calendar month. The
Comptroller may permit or require such returns to be made
for other periods and upon such other dates as he may by
regulation specify.