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ROBERT L. EHRLICH, JR., Governor S.B. 389
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Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
11-101.
(f) (1) "Production activity" means:
(iii) 1. laundering, maintaining, or preparing textile products for
rental; OR
2. LAUNDERING, MAINTAINING, OR PREPARING TEXTILE
PRODUCTS IN PROVIDING THE TAXABLE SERVICE OF COMMERCIAL CLEANING OR
LAUNDERING OF TEXTILES FOR A BUYER WHO IS ENGAGED IN A BUSINESS THAT
REQUIRES THE RECURRING SERVICE OF COMMERCIAL CLEANING OR LAUNDERING
OF THE TEXTILES;
(2) "Production activity" does not include:
(ii) maintaining tangible personal property[, except] OTHER THAN
textile products for rental and production machinery and equipment, EXCEPT FOR
MAINTAINING TANGIBLE PERSONAL PROPERTY IN PROVIDING THE TAXABLE
SERVICE OF COMMERCIAL CLEANING OR LAUNDERING OF TEXTILES FOR A BUYER
WHO IS ENGAGED IN A BUSINESS THAT REQUIRES THE RECURRING SERVICE OF
COMMERCIAL CLEANING OR LAUNDERING OF THE TEXTILES;
(h) (3) "Retail sale" does not include:
(ii) a sale of tangible personal property if the buyer intends to:
2. use or incorporate the tangible personal property in a
production activity as a material or part of other tangible personal property to be
produced for sale; or
(m) "Taxable service" means:
(2) commercial cleaning or laundering of textiles for a buyer who is
engaged in a business that requires the recurring service of commercial cleaning or
laundering of the textiles;
(n) (3) "Use" does not include:
(ii) an exercise of a right or power over tangible personal property
acquired by a sale for use if the buyer intends to:
2. use or incorporate the tangible personal property in a
production activity as a material or part of other tangible personal property to be
produced for sale; or
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