Ch. 770
LAWS OF MARYLAND
CHAPTER 770
(House Bill 1219)
AN ACT concerning
Retail Sales Tax - Exemptions for Manufacturers
FOR the purpose of including bituminous concrete plants within
the class of manufacturing machinery and equipment
specifically exempt from taxation under the Retail Sales Tax
Act; and providing for retroactivity of this Act.
Retail Sales Tax - Exemptions for Machinery and
Equipment Used to Produce Bituminous Concrete
FOR the purpose of exempting certain sales of machinery and
equipment used to produce bituminous concrete and certain
fuel, electricity, and other utilities used to operate the
machinery and equipment from taxation under the Retail Sales
Tax Act; providing for the application of this Act at
certain times; and generally relating to exemptions from the
Retail Sales Tax Act for certain machinery and equipment
used to produce bituminous concrete.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 324(s)(3)
Annotated Code of Maryland
(1980 Replacement Volume and 1986 Supplement)
BY adding to
Article 81 - Revenue and Taxes
Section 326(eee)
Annotated Code of Maryland
(1980 Replacement Volume and 1986 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 81 - Revenue and Taxes
324.
(s)(3) Notwithstanding the above requirements,
manufacturing machinery and equipment specifically includes
BITUMINOUS CONCRETE PLANTS, melting, smelting heating, and
annealing coke oven and aluminum furnaces, anode bake ovens,
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