WILLIAM DONALD SCHAEFER, Governor

Ch. 722

(3)  Home improvement contractor;

(4)  Plumber; or

(5)  Master electrician.]

312.

(a) For [the quarterly period beginning July 1, 1955, and

for] each quarterly period [thereafter, except as provided in

subsection (q) of this section], every employer utilizing the

services of an employee shall deduct, withhold and pay over to

the Comptroller [of the Treasury,] for each [such] employee [in
his employ] a tax as provided in this section.

[(q) Any nonresident employer which is incorporated in or
has central offices located in a state other than this State
shall withhold and pay to the Comptroller all taxes and
compensation required to be withheld under this section to the
same extent and in the same amount that a State employer is
required to withhold taxes and compensation in the state of the
nonresident employer if the nonresident employer is licensed as:

(1)  A plumber or gas fitter;

(2)  A construction contractor;

(3)  A home improvement contractor;

(4)  A plumber; or

(5)  A master electrician.]

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

Approved June 2, 1987.

CHAPTER 7 22

(House Bill 1272)

AN ACT concerning

Retail Sales Tax and Use Tax

FOR the purpose of prohibiting the collection of retail sales
taxes and use taxes from purchasers in a certain manner by
certain vendors who are required to pay the tax.

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