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ROBERT L. EHRLICH, JR., Governor
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Ch. 218
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(iv) is not operated in conjunction with a gift shop or another retail
establishment;
(4) a vending facility operated under the Maryland Vending Program for
the Blind if:
(i) the facility is located on property held or acquired by or for the
use of the United States for any military or naval purpose; and
(ii) a post exchange or other tax exempt concession is located and
operated on the same property; or
(5) an elementary or secondary school in the State or a nonprofit
parent-teacher organization or other nonprofit organization within an elementary or
secondary school in the State for the sale of magazine subscriptions in a fund-raising
campaign, if the net proceeds are used solely for the educational benefit of the school
or its students, including a sale resulting from an agreement or contract with an
organization to participate in a fund-raising campaign for a percentage of the gross
receipts under which students act as agents or salespersons for the organization by
selling or taking orders for the sale.
(c) To qualify as an organization to which a sale is exempt under subsection
(a)(3) or (5) of this section, the organization shall file an application for an exemption
certificate with the Comptroller.
(d) The Comptroller may treat the possession of an effective determination
letter of status under § 501(c)(3) or (13) of the Internal Revenue Code from the
Internal Revenue Service as evidence that an organization qualifies under subsection
(a)(3) or (5) or (1) of this section, respectively.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2006. It shall remain effective for a period of 3 years and, at the end of
June 30, 2009, with no further action required by the General Assembly, this Act shall
be abrogated and of no further force and effect.
Approved May 2, 2006.
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CHAPTER 218
(House Bill 308)
AN ACT concerning
Sales and Use Tax - Exemption - Veterans' Organizations
FOR the purpose of providing for an exemption from the sales and use tax for sales to
certain veterans' organizations; providing for the termination of this Act; and
generally relating to a sales and use tax exemption for certain sales to veterans'
organizations.
BY repealing and reenacting, with amendments,
- 1289 -
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