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Session Laws, 1988
Volume 770, Page 391   View pdf image
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WILLIAM DONALD SCHAEFER, Governor

Ch. 2

In paragraph (l)(i) and (ii) of this subsection, the
former references to "all" sales and to sales "in any
quantity or quantities" are deleted as surplusage.

In paragraph (l)(ii) of this subsection, the defined
term "taxable service" is substituted for the former
references to "service taxable under the terms of this
subtitle" and "services taxable under this subtitle",
for clarity and brevity.

Also in paragraph (l)(ii) of this subsection, the
former phrase "within and without this State" is
deleted as surplusage.

In paragraph (2)(i) of this subsection, the word "by"
is substituted for the former word "to", to clarify
that the purchase may be made on behalf of, e.g., a
builder.

The introductory clause of paragraph (2)(ii) of this
subsection, "except as provided in paragraph (3)(i) of
this subsection", is added to clarify that the former
requirement that the transfer "shall not give rise to
a second tax" is revised as an exclusion from the
defined term in the referenced paragraph (3)(i).

In paragraphs (2)(ii) and (3)(i) and (ii)l. of this
subsection, the defined term "buyer" is substituted
for the former words "such person", "user of ...
patterns", "he", and "him", for clarity and
consistency.

In paragraph (2)(ii) and the introductory language of
paragraph (3)(i) of this subsection, the former
references to "services" are deleted as inconsistent
with the reference to use "as facilities ... and
patterns".

In paragraph (3)(i) of this subsection, the word
"consideration" is substituted for the former words
"price" and "purchase price", for clarity.

In the introductory language of paragraph (3)(ii) of
this subsection, the word "intends" is substituted for
the former words "the purpose ... is", to conform to
paragraph (2)(ii) of this subsection.

In paragraph (3)(ii)2. and 3. of this subsection, the
defined term "production activity" is substituted for
the former references to "manufacturing, assembling,
processing, or refining" of tangible personal property
"for sale or in the generation of electricity" and
"any of these purposes", for brevity and clarity.

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Session Laws, 1988
Volume 770, Page 391   View pdf image
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