832                                     LAWS OF MARYLAND                                 Ch. 216

(d) "Sale" and "selling" mean any transaction whereby
title or possession, or both, of tangible personal property
is or is to be transferred by any means whatsoever for a
consideration including rental, lease or license to use, or
royalty, by a vendor to a purchaser, or any transaction
whereby services subject to tax under § 325 of this subtitle
are rendered for consideration to any purchaser by any
vendor. Such consideration may be either m the form of a
price in money, rights or property or by exchange or barter,
and may be payable immediately, in the future, or by
installment. [Nothing in this subsection shall apply to the
renting of machines and equipment used exclusively for
agricultural purposes.]

325.

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

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

(d) Notwithstanding the provisions of subsections (a),
(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 (51C) to one dollar ($1.00), two cents (2C);

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

326.

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

(LL) SALES TO A FARMER FOR USE IN HIS FARMING BUSINESS
OF FARM VEHICLES, AS THAT TERM IS DEFINED IN THE MARYLAND
VEHICLE LAW, PURCHASED BY A FARMER FOR USE IN HIS FARMING
BUSINESS, MILKING MACHINES, FARM EQUIPMENT, WHICH SHALL BE
CONSIDERED TO BE TANGIBLE PERSONAL PROPERTY FOR THE PURPOSE