2794

LAWS OF MARYLAND

Ch. 367

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

326.

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

(c) (2) Sales of food for human consumption for less
than $1; sales of food for human consumption by a vendor
operating a business which provides no facilities for
consumption of the food on the premises; and sales of food
for human consumption off of the premises by a vendor who
has facilities for consumption of food on the premises but
who, at the same location, conducts a bona fide and
substantial grocery, SEAFOOD, or market business. The term
"facilities" does not include more parking spaces for

vehicles. The term "premises" includes any building

grounds, parking lot or other area, owned or controlled, in
whole or in part, by the vendor, or which a third party has
made available primarily for the use of patrons of the
vendor or a group of food vendors. The exemptions created
by this paragraph, other than that for sales of less than
$1, do not apply to sales by a vendor selling food within an
enclosure for which a charge is made for admission or to
sales by a vendor of food which he serves for consumption on
the premises of his purchaser or of a third party.

(c) (3) SALES OF SEAFOOD WHICH IS NOT PREPARED FOR
IMMEDIATE CONSUMPTION AND CRABS, WHEN SOLD FOR HUMAN
CONSUMPTION OFF THE PREMISES WHERE PURCHASED.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act is
hereby declared to be an emergency measure and necessary for
the immediate preservation of the public health and safety
and having been passed by a yea and nay vote supported by
three-fifths of all the members elected to each of the two
Houses of the General Assembly, the same shall take effect
from the date of its passage.

Approved May 20, 1982.

CHAPTER 368
(House Bill 645)
AN ACT concerning