3012

LAWS OF MARYLAND

Ch. 853

(2) Any production, fabrication or printing of

tangible personal property on special order for a

consideration.

(3) The sale of tangible personal property to
contractors, builders or landowners for use or resale in the
form of real estate.

(4) The sale of natural or artificial gas, oil,
electricity, coal, nuclear fuel assemblies, or steam, when
made to any purchaser for purposes other than resale or for
use in manufacturing, assembling, processing, refining, or
in the generation of electricity.

(5) The sale or charges for any room, or rooms,
lodging, or accommodations to transient guests.

(6) Sales of tangible personal property and/or
services to any person who will use the same as facilities,
tools, tooling, machinery or equipment (including, but not
limited to dies, molds, and patterns) even though such
person intends to transfer and/or does transfer title to
such property or service either before or after such person

uses the facilities, tools, tooling, machinery, or

equipment.

If the user of facilities, tools, tooling, machinery or
equipment (including, but not limited to, dies, molds and
patterns) is under obligation by the terms of a written
contract, at the time he purchases the facilities, tools,
tooling, machinery or equipment (including, but not limited
to, dies, molds and patterns) to transfer title to the same
at a price equal to or greater than his purchase price, to
the person for whom he manufacturers goods or performs work,
such transfer shall not give rise to a second tax.

(7) Any commercial laundering or cleaning of
textiles rendered for a person engaged in a business which
requires the recurring service of commercial laundering or
cleaning for the textiles.

(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 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)