1346

LAWS OF MARYLAND

Ch. 413

assembling, processing or refining of other tangible
personal property to be produced for sale within the meaning
of § 324(f) of this article.

(3) The keeping or the retention of possession
in this State of tangible personal property for the purpose
of incorporating said property as a material or part of
other tangible personal property to be produced for sale by
manufacturing, assembling, processing or refining.]

(1) "Tangible personal property" means corporeal
personal property of any nature and shall include but not be
limited to:

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

(2)  [The sale of tangible personal property to
contractors, builders or landowners for use or resale in the
form of real estate.] TANGIBLE PERSONAL PROPERTY PURCHASED
FOR USE OR RESALE IN THE FORM OF REAL ESTATE BY CONTRACTORS,
BUILDERS, OR LANDOWNERS.

(3)  [The sale of natural] NATURAL or artificial
gas, oil, coal, electricity, NUCLEAR FUEL ASSEMBLIES, or
steam[, when made to any purchaser] PURCHASED for purposes
other than resale or for use in manufacturing, assembling,
processing or refining.

(4)  THE USE OF ANY ROOM, OR ROOMS, LODGING, OR
ACCOMMODATIONS PURCHASED BY TRANSIENT GUESTS.

(5)  TANGIBLE PERSONAL PROPERTY AND/OR SERVICE
PURCHASED BY A PERSON WHO WILL USE THE SAME AS FACILITIES,
TOOLS, TOOLING, MACHINERY, OR EQUIPMENT (INCLUDING 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.

IF THE USER OF FACILITIES, TOOLS, TOOLING, MACHINERY,
OR EQUIPMENT (INCLUDING 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 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.

(6)  ANY COMMERCIAL LAUNDERING OR CLEANING OF
TEXTILES RENDERED FOR A CONSIDERATION TO A PERSON ENGAGED IN
A BUSINESS WHICH REQUIRES THE RECURRING SERVICE OF
COMMERCIAL LAUNDERING OR CLEANING FOR THE TEXTILES.