HARRY HUGHES, Governor                                 3013

OF THIS SECTION OR SECTION 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:

(OO) 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.

338.

The vendor shall be entitled to apply and credit
against the amount of tax payable by him, as stated in § 337
of this subtitle, an amount equal to 1.2 percent of the

gross tax to be remitted by him to the Comptroller, to

cover the vendor's expense in the collection and remittance
of said tax. However, nothing contained in this section
shall apply to any vendor who shall fail or refuse to file
his return with the Comptroller within the time prescribed
by § 335 of this subtitle OR TO THE TAX IMPOSED BY § 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 the 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.

(2) The consumption of tangible personal

property in the manufacturing, assembling, processing or
refining of other tangible personal property to be produced
for sale within the meaning of § 324(f) of this article.