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LAWS OF MARYLAND

Ch. 600

(House Bill 491)

AN ACT concerning

Retail Sales Tax - Exemptions - Fuels

FOR the purpose of exempting from the retail sales tax sales
of wood, wood residues, wood bark, synthetically
derived fuels, or refuse-derived fuels when used for
certain purposes; and including these items in the
definition of "sale at retail" for retail sales tax

purposes when these items are used for certain

purposes.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes
Section 324(f)(4)
Annotated Code of Maryland
(1975 Replacement Volume and 1979 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 326(oo)

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be repealed, amended, or enacted to read as follows: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

324.

As used in this subtitle, the following terms shall
mean or include:

(f) "Retail sale" and "sale at retail" means the sale
in any quantity or quantities of any tangible personal

property or service taxable under the terms of this

subtitle. The term shall mean all sales of tangible

personal property to any person for any purpose other than
those in which the purpose of the purchaser is (i) to resell
the property so transferred in the form in which the same
is, or is to be, received by him, (ii) to consume the

property so transferred directly and predominantly in

manufacturing, assembling, processing, or refining of

tangible personal property for sale or in the generation of
electricity, if the consumption occurs within 1 year after
the tangible personal property first is used for or applied
to any of these purposes, or (iii) to use or incorporate the
property so transferred as a material or part of other
tangible personal property to be produced for sale by