WILLIAM DONALD SCHAEFER, Governor                      Ch. 3 2

(3) At any other time that the Bank Commissioner
considers necessary.

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

Approved April 14, 1987.

CHAPTER 32

(Senate Bill 285)

AN ACT concerning

Retail Sales Tax - Exemption for Telecommunications
Devices for the Deaf and Hearing-Impaired

FOR the purpose of exempting telecommunications devices for the
deaf and hearing-impaired from the application of the State
retail sales tax; and defining a certain term.

BY adding to

Article 81 - Revenue and Taxes

Section 326(m-l)

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

326.

The tax hereby levied does not apply to the following sales:

(M-l)(1) SALES OF TELECOMMUNICATIONS DEVICES SPECIFICALLY
ADAPTED FOR THE DEAF AND HEARING-IMPAIRED.

(2) FOR THE PURPOSES OF THIS SUBSECTION,
"TELECOMMUNICATIONS DEVICES" MEANS:

(I) THOSE DEVICES WHICH CHANGE DIGITAL CODES
INTO TONES FOR TRANSMISSION THROUGH TELEPHONE LINES;

(II) FLASHING SIGNAL DEVICES; OR

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