800

LAWS OF MARYLAND

Ch. 210

If the user of facilities, tools, tooling, machinery or
equipment (including, but not limited to, dies, molds and
patterns) is under obligation by the terms of a written
contract, at the time he purchases the facilities, tools,
tooling, machinery or equipment (including, but not limited
to, dies, molds and patterns) to transfer title to the same
at a price equal to or greater than his purchase price, to
the person for whom he manufactures goods or performs work,
such transfer shall not give rise to a second tax.

(7)   The sale or charges for telephone,
telegraph, teletypewriter, or other telecommunication
messages or service, except such messages or service as are
provided by means of coin-operated telephones.

(8)   Any commercial laundering or cleaning of
textiles rendered for a person engaged in a business which
requires the recurring service of commercial laundering or
cleaning for the textiles.

326.

The tax hereby levied does not apply to the following
sales:

(dd) The sale of typography, art work,

photoengravings, electros, mats, sterotypes, hand or machine

composition, lithographic plates or negatives, or

electrotypes, to a person engaged in printing of tangible
personal property for sale and to be used directly by him in
producing this tangible personal property for sale[; but
persons]. PERSONS selling the above enumerated items are
not entitled to any exclusion from sales tax pursuant to §
324 (f) (i)[,] OR (ii) or (iii)] OR EXEMPTION PURSUANT TO
SUBSECTION (ll) OF THIS SECTION for materials purchased by
them for use in producing the above enumerated items.

(LL) (1) THE SALE OF TANGIBLE PERSONAL PROPERTY
CONSUMED DIRECTLY IN MANUFACTURING, ASSEMBLING, PROCESSING,
OR REFINING OF TANGIBLE PERSONAL PROPERTY FOR SALE OR IN
GENERATING ELECTRICITY, IF THE CONSUMPTION OCCURS WITHIN 1
YEAR AFTER THE TANGIBLE PERSONAL PROPERTY FIRST IS USED FOR
OR APPLIED TO ANY OF THESE PURPOSES.

(2) IN THIS SUBSECTION, THE WORDS "CONSUMED
DIRECTLY" MEAN DESTROYED, USED UP, OR WORN OUT TO THE DEGREE
OR EXTENT THAT THE PROPERTY MAY NOT BE REPAIRED,
RECONDITIONED, OR RENDERED FIT FOR FURTHER USE IN

MANUFACTURING, ASSEMBLING, PROCESSING, OR REFINING OR IN
GENERATING ELECTRICITY. "CONSUMED DIRECTLY" DOES NOT MEAN
OR INCLUDE MERE OBSOLESCENCE.

372.

As used in this subtitle, the following terms shall
mean or include: