Ch. 2                                    LAWS OF MARYLAND

This subsection is revised to provide a definition of
"buyer" that is applicable whether the tangible
personal property or taxable service is obtained in a
retail sale or sale for use. Accordingly, in items
(1) and (2) of this subsection, the phrase "in a sale"
is substituted for the former limitations "which are
taxable under § 325 of this subtitle" and "which is
used, stored or consumed in this State upon which a
tax is imposed under § 373 of this subtitle". These
substitutions are nonsubstantive since the revision of
this title makes it clear that a buyer is liable for
tax only for property or services subject to the tax.

In item (2) of this subsection, the reference     to

"obtain[ing]" a taxable service is substituted for  the

former references to the service being "rendered",   for
clarity.

Defined terms: "Person" §§ 1-101 and 11-101

"Sale" § 11-101 "Tangible personal property" § 11-101

"Taxable service" § 11-101

(C)  PERSON.
"PERSON" INCLUDES:

(1)  THIS STATE OR A POLITICAL SUBDIVISION, UNIT, OR
INSTRUMENTALITY OF THIS STATE;

(2)  ANOTHER STATE OR A POLITICAL SUBDIVISION, UNIT,
OR INSTRUMENTALITY OF THAT STATE; AND

(3)  A UNIT OR INSTRUMENTALITY OF A POLITICAL
SUBDIVISION OF THIS STATE OR OF ANOTHER STATE.

REVISOR'S NOTE: This subsection is new language added to
clarify that, as used in this title, the word "person"
includes a governmental entity. While the former law
was silent on the status of these entities, historical
practice has been to include governmental entities as
"person[s]" under this law. The Retail Sales Tax
Division relies on John McShain, Inc. v. Comptroller,
202 Md. 68, 95 A. 2d 473 (1953), and the limited
exemption for the State and its political subdivisions
under § 11-219 of this title..

Former Art. 81, §§ 324(a) and 372(a), which- defined
the term "person", are deleted as repetitive of the
definition in § 1-101 of this article.

Defined terms: "Person" § 1-101
"State" § 1-101

(D)  PRODUCTION ACTIVITY.

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