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ROBERT L. EHRLICH, JR., Governor Ch. 218
(5) a sale to a volunteer fire company or department or volunteer
ambulance company or rescue squad located in the State made to carry on the work of
the company, department, or squad;
(6) a sale of tangible personal property to a nonprofit parent-teacher
association located in the State if the association makes the purchase to contribute
the property to a school to which a sale is exempt under item (3) of this subsection or
§ 11-220 of this subtitle; [or]
(7) a sale to a nonprofit organization made to carry on its work, if the
organization:
(i) is qualified as tax exempt under § 501(c)(4) of the Internal
Revenue Code; and
(ii) is engaged primarily in providing a program to render its best
efforts to contain, clean up, and otherwise mitigate spills of oil or other substances
occurring in United States coastal and tidal waters; OR
(8) A SALE TO A BONA FIDE NATIONALLY ORGANIZED AND RECOGNIZED
ORGANIZATION OF VETERANS OF THE ARMED FORCES OF THE UNITED STATES OR AN
AUXILIARY OF THE ORGANIZATION OR ONE OF ITS UNITS, IF THE ORGANIZATION IS
QUALIFIED AS TAX EXEMPT UNDER § 501(C)(19) OF THE INTERNAL REVENUE CODE.
(b) The sales and use tax does not apply to a sale by:
(1) a bona fide church or religious organization, if the sale is made for
the general purposes of the church or organization;
(2) a gift shop at a mental hospital that the Department of Health and
Mental Hygiene operates;
(3) a hospital thrift shop that:
(i) is operated by all volunteer staff;
(ii) sells only donated articles;
(iii) contributes the profits from sales to the hospital with which the
shop is associated; and
(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
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- 1291 -
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