Ch. 343

LAWS OF MARYLAND

company or department or volunteer ambulance company or rescue
squad situated in this State when such tangible personal property
is purchased for use in carrying on the work of such institution
or organization[; provided that].

(2)  (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF
THIS PARAGRAPH, AS USED IN THIS SUBSECTION the term "institution
or organization" shall not include the United States of America
or any agency or instrumentality thereof.

(II) AS USED IN THIS SUBSECTION, THE TERM
"INSTITUTION OR ORGANIZATION" INCLUDES THE AMERICAN NATIONAL RED
CROSS.

(3)  (I) An institution or organization seeking to
qualify for exemption under the terms of this subsection shall
apply to the Comptroller for a certificate of exemption.

(II)  A vendor may not recognize the exemption
created by this subsection unless the purchaser possesses a valid
certificate of exemption issued by the Comptroller.

(III)  The Comptroller may treat possession of
an effective determination letter from the Internal Revenue
Service as to qualification under § 501(c)(3) of the Internal
Revenue Code of 1954 as evidence that an institution or
organization is a nonprofit religious, charitable, or educational
institution or organization within the meaning of this
subsection.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved May 14, 1987.

CHAPTER 343

(Senate Bill 364)

AN ACT concerning

Injunctions - Upon Whom Orders Binding

FOR the purpose of repealing obsolete language specifying upon
whom certain orders relating to injunctions under certain
former Maryland Rules shall be binding.

BY repealing

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