WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

reference to the definition of "engage in the business
of a dealer" in subsection (c) of this section.

Paragraphs (2) and (3) of this subsection are new
language that repeats the provisions of the second
sentence and the parenthetical in the first sentence
of former Art. 56, § 135(c).

The Tax - General Article Review Committee notes, for
consideration by the General Assembly, that paragraph
(3) of this subsection excludes only gasoline-powered
automobiles and not other forms of vehicles or
automobiles propelled by other fuels.

Defined terms: "Engage in the business of

a dealer" § 9-301
"Gasoline" § 9-101 "Person" § 1-101

(C) ENGAGE IN THE BUSINESS OF A DEALER.

"ENGAGE IN THE BUSINESS OF A DEALER" MEANS TO:

(1)  MAKE THE FIRST SALE OR EXCHANGE, IN THE STATE, OF
GASOLINE OR TURBINE FUEL THAT IS IMPORTED INTO THE STATE;

(2)  USE IN THE STATE GASOLINE OR TURBINE FUEL THAT IS
BOUGHT OUTSIDE AND IMPORTED INTO THE STATE BY THE USER;

(3)  PRODUCE, REFINE, OR BLEND GASOLINE OR TURBINE
FUEL IN THE STATE; OR

(4)  BUY GASOLINE OR TURBINE FUEL IN THIS STATE FOR
WHOLESALE DISTRIBUTION IF THE BUYER HAS:

(I)  FIXED STORAGE TANKS FOR BOTH GASOLINE,
OTHER THAN AVIATION GASOLINE, AND SPECIAL FUEL; AND

(II)  SALES OF GASOLINE, OTHER THAN AVIATION
GASOLINE, THAT EQUAL OR EXCEED 50% OF THE TOTAL MOTOR FUEL
BOUGHT.

REVISOR'S NOTE: This subsection is new language that
repeats the provisions of the first sentence of
present Art. 56, § 135(c), except the reference to the
State or a political subdivision.

The definition is stated in the infinitive form to
allow minor verb variations of the defined term
without taking these variations out of the scope of
the definition.

In items (1) through (3) and the introductory language
of item (4) of this subsection, the references to
"gasoline or turbine fuel" are substituted for the
present references to "gasoline or aviation fuel",

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