HARRY HUGHES, Governor

1343

AN ACT concerning

Retail Sales and Use Taxes - Corrections

FOR the purpose of conforming certain provisions in the
Retail Sales and Use Tax Acts; deleting certain
obsolete provisions; and correcting references and
other errors in these Acts.

BY repealing

Article 81 - Revenue and Taxes

Section 372(d), (e), (r), and (s)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement.)

BY adding to

Article 81 - Revenue and Taxes

Section 372(d)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 333, 369, 372(i), 374, and 375(c) and (d)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

BY renumbering

Article 81 - Revenue and Taxes

Section 372(f) through (q), respectively,
to be Section 372(e) through (p), respectively
Annotated Code of Maryland
(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

333.

It shall be presumed that all sales of tangible
personal property and services mentioned in this subtitle
are subject to tax until the contrary is established, and
the burden of proving that a sale is not taxable hereunder
shall be upon the vendor or the purchaser as the case may
be. Unless the vendor shall have taken from the purchaser a
certificate signed by and bearing the name and address of