HARRY HUGHES, Governor                                    2883

or include mere obsolescence. THE TERMS "MANUFACTURING",
"ASSEMBLING", "PROCESSING", AND "REFINING" INCLUDE THE MACHINERY,
TOOLS, REPAIR PARTS, OR REPLACEMENTS THEREOF, AND FUEL, POWER
ENERGY, OR SUPPLIES AND MATERIAL DIRECTLY REQUIRED FOR PREPARING,
MAINTAINING, AND LAUNDERING TEXTILE PRODUCTS FOR RENTAL OR
LEASING. EXCEPT FOR THE ABOVE, THE [The] terms "manufacturing,"
"assembling," "processing," and "refining" shall not include (A)
maintaining, servicing, or repairing; (B) testing finished
products; or (C) providing for the comfort or health of
employees. For the purpose of the tax imposed by this subtitle,
the term "sale at retail" includes but is not limited to the
following:

(1)  The sale of alcoholic beverages.

(2)  Any production, fabrication or printing of
tangible personal property on special order for a consideration.

(3)  The sale of tangible personal property to
contractors, builders or landowners for use or resale in the form
of real estate.

(4)  The sale of natural or artificial gas, oil,
electricity, coal, nuclear fuel assemblies, or steam, when made
to any purchaser for purposes other than resale or for use in
manufacturing, assembling, processing, refining, or in the
generation of electricity.

(5)  The sale or charges for any room, or rooms,
lodging, or accommodations to transient guests.

(6)  Sales of tangible personal property and/or
services to any person who will use the same as facilities,
tools, tooling, machinery or equipment (including, but not
limited to dies, molds, and patterns) even though such person
intends to transfer and/or does transfer title to such property
or service either before or after such person uses the
facilities, tools, tooling, machinery, or equipment.

If the user of facilities, tools, tooling, machinery or
equipment (including, but not limited to, dies, molds and
patterns) is under obligation by the terms of a written contract,
at the time he purchases the facilities, tools, tooling,
machinery or equipment (including, but not limited to, dies,
molds and patterns) to transfer title to the same at a price
equal to or greater than his purchase price, to the person for
whom he manufactures goods or performs work, such transfer shall
not give rise to a second tax.

(7)  Any commercial laundering or cleaning of textiles
rendered for a person engaged in a business which requires the
recurring service of commercial laundering or cleaning for the
textiles.