3008

LAWS OF MARYLAND

Ch. 852

(8) THE SALE TO ANY PERSON OF TANGIBLE PERSONAL

PROPERTY, EXCEPT CIGARETTES, TO BE RESOLD THROUGH A

COIN OPERATED VENDING MACHINE, UNLESS THE RESALE OF THE
TANGIBLE PERSONAL PROPERTY WOULD NOT BE SUBJECT TO A TAX
PURSUANT TO ANY PROVISION OF § 326 OF THIS ARTICLE, OTHER
THAN THE EXEMPTION FOR SALES THROUGH COIN OPERATED VENDING
MACHINES.

325.

(B) IN LIEU OF THE TAX IMPOSED BY SUBSECTION (A) OF
THIS SECTION, A TAX AT THE RATE OF -5- 5.25 PERCENT IS
IMPOSED UPON THE GROSS RECEIPTS DERIVED BY ANY PERSON FROM
ALL RETAIL SALES OF TANGIBLE PERSONAL PROPERTY, EXCLUDING
CIGARETTES, THROUGH COIN-OPERATED VENDING MACHINES, EXCEPT
FOR THOSE SALES WHICH WOULD NOT BE SUBJECT TO TAX UNDER
SUBSECTION (A) OF THIS SECTION OR § 326 OF THIS ARTICLE,
OTHER THAN THE EXEMPTION FOR SALES THROUGH COIN-OPERATED
VENDING MACHINES. ALL PROVISIONS OF THIS SUBTITLE
APPLICABLE TO SALES AT RETAIL NOT INCONSISTENT HEREWITH
SHALL APPLY TO THE TAX IMPOSED UNDER THIS SUBSECTION.

326.

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

(00) SALES OF TANGIBLE PERSONAL PROPERTY, EXCEPT

CIGARETTES ,       TO BE SOLD THROUGH COIN OPERATED VENDING

MACHINES THROUGH COIN-OPERATED VENDING MACHINES, THE GROSS
PROCEEDS OF WHICH ARE SUBJECT TO TAX UNDER SECTION 325 (B)
OF THIS SUBTITLE.

372.

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

(d) "Use" means the exercise by any person within this
State of any right or power over tangible personal property
purchased either within or without this State and includes
but is not limited to the receipt, storage, keeping or
retention for any length of time of any building materials

by any contractor, builder, or property owner. This term

shall also include but not be limited to use of facilities,
tools, tooling, machinery or equipment (including, but not
limited to dies, molds and patterns) by a purchaser thereof
even though he transfers title to another either before or
after use by him and without regard to whether title is
transferred to the other within or without this State. This
term shall not include the following:

(1) The sale of tangible personal property by
any vendor in the regular course of business, OTHER THAN

PROPERTY, EXCEPT CIGARETTES, TO BE SOLD THROUGH A

COIN OPERATED VENDING MACHINE.