HARRY HUGHES, Governor

801

(d) "Use" means the exercise by any person within
this State of any right or power over tangible personal
property purchased either within or without this State [of
any right or power over tangible personal property purchased
either within or without this State] and includes but is not
limited to the receipt, storage, keeping or retention for
any length of time of any building materials by any
contractor, builder, or property owner. This term shall
also include but not be limited to use of facilities, tools,
tooling, machinery or equipment (including, but not limited
to dies, molds and patterns) by a purchaser thereof even
though he transfers title to another either before or after
use by him and without regard to whether title is
transferred to the other within or without this State.
This term shall not include the following:

(1) The sale of tangible personal property by
any vendor in the regular course of business.

-[-(2) The destruction CONSUMPTION of
tangible personal property in the manufacturing, assembling,
processing or refining of other tangible personal property
to be produced for sale within the meaning of § 324(f) of
this article.-}-

[(3)-] (2) The incorporation of tangible personal

property as a material or part of other tangible PERSONAL
property to be produced for sale by manufacturing,
assembling, processing or refining.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 14, 1979.

CHAPTER 211

(Senate Bill 928)

AN ACT concerning

Income Tax - Standard Deduction, Itemized Deduction,
and Combined Separate Returns

FOR the purpose of increasing the maximum amount of the
standard deduction allowed to Maryland taxpayers under
the State income tax law; changing the rate of the
standard deduction; providing a grant to the counties,
Baltimore City, municipal corporations and certain
special taxing areas; providing that a portion of this
Act shall be automatically repealed as of a certain
date; providing for the effect of this Act; and
generally relating thereto.