3010                                     LAWS OF MARYLAND                                   Ch. 852

SECTION 2. AND BE IT FURTHER ENACTED, That the passage
of this Act is contingent upon the passage of either House
Bill No. 1740 or Senate Bill No. 780 of 1980. If neither of
these bills should be enacted, the provisions of this Act
are null and void without need of further action by the
General Assembly.

SECTION 3. AND BE IT FURTHER ENACTED, That the Retail
Sales Tax Division of the Comptroller of the State Treasury
shall evaluate this method of taxation and report its
findings to the General Assembly by January 1, 1981.

SECTION 4. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 27, 1980.

CHAPTER 853

(Senate Bill 409)

AN ACT concerning

Sales and Use Tax - Vending Machine Sales

FOR the purpose of imposing the tax on certain sales to a
purchaser for resale through vending machines; and
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; prohibiting certain vendors from obtaining a
credit against the amount of tax payable on certain
sales to a purchaser for resale through vending
machines; 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