HARRY HUGHES, Governor                                 799

the property so transferred as a material or part[, or] OF
other tangible personal property to be produced for sale by
manufacturing, assembling, processing or refining.
[Tangible personal property shall be considered to be
destroyed in manufacturing, processing, assembling, refining
or in the generation of electricity if it is changed in
nature by reason of its use in a relatively short period of
time, as the nature of coal is changed by burning, as
refractories which come in direct contact with molten metals
are changed by heat and abrasion, as grinding wheels are
reduced to dust, as acids are changed by contamination, and
so forth. Property which is broken or mutilated shall not
be considered to be destroyed. Tangible personal property
shall not be considered to be destroyed in such operations
if its value as property is ordinarily dissipated through
the gradual wear or tear incident to its use. Machinery
and small tools shall not be considered to be destroyed in
such operations.] TANGIBLE PERSONAL PROPERTY IS "CONSUMED"
IF IT IS DESTROYED, USED UP, OR WORN OUT TO THE DEGREE OR
EXTENT THAT THE PROPERTY CANNOT BE REPAIRED, RECONDITIONED,
OR RENDERED FIT FOR FURTHER USE IN MANUFACTURING,
ASSEMBLING, PROCESSING, OR REFINING OR IN GENERATING
ELECTRICITY. "CONSUMED" DOES NOT MEAN OR INCLUDE MERE
OBSOLESCENCE. The terms "manufacturing," "assembling,"
"processing," and "refining" shall not include (A)
maintaining, servicing, or repairing; (B) testing finished
products; or (C) providing for the comfort or health of
employees. For the purpose of the tax imposed by this
subtitle, the term "sale at retail" includes but is not
limited to the following:

(1)   The sale of alcoholic beverages.

(2)   Any production, fabrication or printing of
tangible personal property on special order for a
consideration.

(3)   The sale of tangible personal property to
contractors, builders or landowners for use or resale in the
form of real estate.

(4)   The sale of natural or artificial gas, oil,
electricity, coal, nuclear fuel assemblies, or steam, when
made to any purchaser for purposes other than resale or for
use in manufacturing, assembling, processing, refining, or
in the generation of electricity.

(5)   The sale or charges for any room, or rooms,
lodging, or accommodations to transient guests.

(6)   Sales of tangible personal property and/or
services to any person who will use the same as facilities,
tools, tooling, machinery or equipment (including, but not
limited to dies, molds, and patterns) even though such
person intends to transfer and/or does transfer title to
such property or service either before or after such person
uses the facilities, tools, tooling, machinery, or
equipment.