2870

LAWS OF MARYLAND

Ch. 821

OF THIS SECTION MAY NOT BE CONSTRUED TO EXEMPT AGENCIES AND
INSTRUMENTALITIES NOT SO ENUMERATED FROM ADHERING TO THE
POLICIES STATED IN THIS SECTION.

(C) THIS SECTION MAY BE CITED AS THE BROADENED
OWNERSHIP ACT.

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

Approved May 27, 1980.

CHAPTER 822

(Senate Bill 207)

AN ACT concerning

Sales Tax Exemption - Food

FOR the purpose of providing an express exemption from the
retail sales tax for foods sold for human consumption
at schools and colleges.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 326(c)(1)

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be repealed, amended, or enacted to read as follows: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

(c) (1) Sales of food for human consumption by
churches, religious organizations, schools and colleges, and
the sales of food for human consumption at hospitals,
SCHOOLS AND COLLEGES.

(I)  BY CHURCHES AND RELIGIOUS

ORGANIZATIONS;

(II)  BY SCHOOLS AND COLLEGES, INCLUDING
SALES AT A SCHOOL OR COLLEGE BY A FOOD CONCESSIONAIRE UNDER