Ch. 2                                    LAWS OF MARYLAND

Defined terms: "Buyer" § 11-101

"Person" §§ 1-101 and 11-101

"Production activity" § 11-101 "Sale" § 11-101

"Tangible personal property" § 11-101

"Taxable service" § 11-101 "Use" § 11-101

(F)  SALE.

"SALE" MEANS A TRANSACTION FOR A CONSIDERATION WHEREBY:

(1)  TITLE OR POSSESSION OF PROPERTY IS TRANSFERRED OR
IS TO BE TRANSFERRED ABSOLUTELY OR CONDITIONALLY BY ANY MEANS,
INCLUDING BY LEASE, RENTAL, ROYALTY AGREEMENT, OR GRANT OF A
LICENSE FOR USE; OR

(2)  A PERSON PERFORMS A SERVICE FOR ANOTHER PERSON.

REVISOR'S NOTE: This subsection is new language that
combines, without substantive change, former Art. 81,
§ 372(f), which defined "[p]urchase", and the first
sentence of § 324(d), which defined "sale" and
"selling", to state a broad definition of the
transaction. Accordingly, in the introductory
language of this subsection, the former words
"purchase" and "acquisition" are deleted.

Also in the introductory language of this subsection,
the former word "price" is deleted as included in the
word "consideration".

In item (1) of this subsection, the defined term
"property" is substituted for the former references to
"tangible personal property" and property "which is
used, stored or consumed within this State", for
clarity. Similarly, in item (2) of this subsection,
the word "service" is substituted for the former words
"taxable services" and the reference to services
"subject to tax under § 325 of this subtitle", for
clarity.

In item (2) of this subsection, the defined term
"person" is substituted for the former words "vendor"
and "purchaser", for clarity.

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

(G)  SALE FOR USE.

"SALE FOR USE" MEANS A SALE IN WHICH TANGIBLE PERSONAL
PROPERTY OR A TAXABLE SERVICE THAT IS CONSUMED, POSSESSED,
STORED, OR USED IN THE STATE IS ACQUIRED.

REVISOR'S NOTE: This subsection is new language added to
allow concise reference to "a sale in which tangible

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