3014                                     LAWS OF MARYLAND                                   Ch. 853

(3) The incorporation of tangible personal

property 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 COIN OPERATED VENDING

MACHINE, by manufacturing, assembling, processing or

refining.

(e) "Storage" means any keeping or the retention of
possession in this State for any purpose of tangible
personal property purchased either within or without this
State. This term shall not include the following:

(1) The keeping or the retention of possession
in this State of tangible personal property for the purpose
of sale in the regular course of business, OTHER THAN

PROPERTY, EXCEPT CIGARETTES, TO BE SOLD THROUGH A

COIN OPERATED VENDING MACHINE.

(2) The keeping or the retention of possession
in this State of tangible personal property for the purpose

of destroying said 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.

(3) The keeping or the retention of possession
in this State of tangible personal property for the purpose
of incorporating said property as a material or part of
other tangible said property as a material or part of
OTHER THAN PROPERTY, EXCEPT CIGARETTES, TO BE SOLD THROUGH A
COIN OPERATED VENDING MACHINE, by manufacturing, assembling,
processing or refining.

(i) "Tangible personal property" means corporeal

personal property of any nature and shall include but not be
limited to:

(4) THE SALE TO ANY PERSON OF TANGIBLE PERSONAL

PROPERTY, EXCEPT CIGARETTES, TO BE RESOLD THROUGH A

COIN OPERATED VENDING MACHINE, UNLESS THE USE, STORAGE, OR
CONSUMPTION UPON RESALE OF THE PERSONAL PROPERTY
WOULD NOT BE SUBJECT TO TAX PURSUANT TO ANY PROVISION OF §
375 OF THIS ARTICLE, OTHER THAN THROUGH THE EXEMPTION FOR
THE USE, STORAGE, OR CONSUMPTION OF TANGIBLE PERSONAL
PROPERTY SOLD THROUGH COIN OPERATED VENDING MACHINES.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

SECTION 2. AND BE IT FURTHER ENACTED, That the passage
of this Act is contingent upon the passage of Senate Bill
No. 780 of 1980. If this bill should not be enacted, the
provisions of this Act are null and void without need of
further action by the General Assembly.