WILLIAM DONALD SCHAEFER, Governor                   Ch. 337

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - General

11-104.

(D)(1) THE SALES AND USE TAX FOR THE 1ST RETAIL SALE OF A
MOBILE HOME, AS DEFINED IN ARTICLE 41B, § 6-202(G) OF THE CODE,
APPLIES ONLY TO THE PERCENTAGE SPECIFIED IN PARAGRAPH (2) OF THIS
SUBSECTION OF THE MANUFACTURER'S INVOICE PRICE OF THE MOBILE
HOME.

(2) THE PERCENTAGE OF THE MANUFACTURER'S INVOICE
PRICE OF A MOBILE HOME THAT IS SUBJECT TO THE TAX UNDER PARAGRAPH
(1) OF THIS SUBSECTION IS:

(I) 90% FOR A SALE MADE ON OR AFTER JANUARY 1,
1989 BUT BEFORE JULY 1, 1989;

(II) 80% FOR A SALE MADE ON OR AFTER JULY 1,
1989 BUT BEFORE JULY 1, 1990;

(III) 70% FOR A SALE MADE ON OR AFTER JULY 1,
1990 BUT BEFORE JULY 1, 1991; AND

(IV) 60% FOR A SALE MADE ON OR AFTER JULY 1,
1991.

11-213.

EXCEPT FOR THE 1ST RETAIL SALE OF THE MOBILE HOME, THE SALES
AND USE TAX DOES NOT APPLY TO A SALE OF A MOBILE HOME, AS DEFINED
IN ARTICLE 41B, § 6-202(G) OF THE CODE.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect January 1, 1989.

Approved May 17, 1988.

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