3006                                     LAWS OF MARYLAND                                   Ch. 852

exempting the resale of this property through vending
machines.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 324(f), 372(d) and (e)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

Retail Sales Tax - Vending Machine Sales

For the purpose of imposing a gross receipts tax on certain
sales through vending machines in lieu of the retail
sales tax; requiring an evaluation of this method of
taxation; and making the passage of this Act contingent
upon the passage of another Act.

BY adding to

Article 81 - Revenue and Taxes

Section 325(b) and 326(oo) and 372(i)(4)

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be repealed, amended, or enacted to read as follows: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, OTHER THAN ANY PROPERTY, EXCEPT CIGARETTES, TO BE
SOLD THROUGH A COIN OPERATED VENDING MACHINES, 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, OTHER THAN
PROPERTY, EXCEPT CIGARETTES, TO BE SOLD THROUGH A