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Session Laws, 1982
Volume 742, Page 3693   View pdf image
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HARRY HUGHES, Governor

3693

CHAPTER 678

(House Bill 1047)

AN ACT concerning

Sales Tax - Exemptions Exemption - Mental Hospital Sales

FOR the purpose of exempting from the sales tax sales by
certain vendors operating in certain State hospitals.
at canteens and gift shops at mental hospitals operated
by the Department of Health and Mental Hygiene.

BY adding to

Article 81 - Revenue and Taxes

Section 326(xx)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

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:

(XX) SALES BY CANTEENS AND GIFT SHOPS IN STATE
HOSPITALS AT MENTAL HOSPITALS OPERATED BY THE DEPARTMENT OF
HEALTH AND MENTAL HYGIENE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 679
(House Bill 1054)
AN ACT concerning

 

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Session Laws, 1982
Volume 742, Page 3693   View pdf image
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