2136                                  LAWS OF MARYLAND                               Ch. 606

STATE LAW, COUNTY CHARTER, COUNTY CODE, OR ANY OTHER
PROVISION OF LAW.

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

Approved May 20, 1980.

CHAPTER 607

(House Bill 620)

AN ACT concerning

Retail Sales Tax - Residential Utility Fuel Sales

FOR the purpose of clarifying the creating an exemption from
the Retail Sales Tax for propane gas and or any similar
heating fuels liquified petroleum gas, and firewood;
and eliminating the automatic termination provision of
the exemption for certain residential utility fuel
sales.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 326(jj)(2)

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be repealed, amended, or enacted to read as follows: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

(jj) (2) Sales of natural or artificial gas, PROPANE
GAS OR ANY SIMILAR HEATING FUEL, electricity, and steam made
under residential or domestic rate schedules on file with
the Public Service Commission of Maryland and sales of
heating oil, PROPANE GAS OR ANY SIMILAR LIQUIFIED PETROLEUM
GAS, FIREWOOD, and coal for use in residential properties
which contain not more than four units, cooperative housing,
condominiums, and other similar residential living
arrangements. [The exemption provided in this subsection
(2) shall automatically terminate on June 30, 1981, without
further action by the General Assembly.]