HARRY HUGHES, Governor

2105

A COMPLETE SET OF BOOKS, RECORDS AND ACCOUNTS OF THESE
SALES

350A.

NO PERSON MAY PUBLISH IN THIS STATE ANY ADVERTISEMENT
OFFERING A FRANCHISE SUBJECT TO THE REGISTRATION
REQUIREMENTS OF THIS LAW UNLESS A TRUE COPY OF THE
ADVERTISEMENT HAS BEEN FILED FOR REVIEW IN THE OFFICE OF THE
COMMISSIONER AT LEAST 3 7 BUSINESS DAYS PRIOR TO THE FIRST
PUBLICATION OR SUCH SHORTER PERIOD AS THE COMMISSIONER BY
RULE OR ORDER MAY ALLOW, OR UNLESS SUCH ADVERTISEMENT HAS
BEEN EXEMPTED BY RULE OF THE COMMISSIONER.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 20, 1980.

CHAPTER 589

(House Bill 64)

AN ACT concerning

Sales Tax - Watermen Commercial Fishing Items

FOR the purpose of exempting from the retail sales tax the
sale to watermen of certain items used in commercial
seafood harvesting by commercial fishing vessels; and
clarifying certain language.

By adding to repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 326(oo) (y)

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be repealed, amended, or enacted to read as follows: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

326.

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