WILLIAM DONALD SCHAEFER, Governor

Ch. 2

personal property or a taxable service that is
consumed, possessed, stored, or used in the State is
acquired" and to distinguish, where necessary, a
retail sale from a sale of tangible personal property
or a taxable service that the buyer uses in the State.

Defined terms: "Sale" § 11-101
"Tangible personal property" § 11-101
"Taxable service" § 11-101 "Use" § 11-101

(H) TANGIBLE PERSONAL PROPERTY.

(1) "TANGIBLE PERSONAL PROPERTY" MEANS:

(I) CORPOREAL PERSONAL PROPERTY OF ANY NATURE;

(II) A RIGHT TO OCCUPY A ROOM OR LODGINGS AS A
TRANSIENT GUEST.

(2) "TANGIBLE PERSONAL PROPERTY" INCLUDES:

(I)  FARM EQUIPMENT;

(II)  WALL-TO-WALL CARPETING THAT IS INSTALLED'
INTO REAL ESTATE, REGARDLESS OF THE PURPOSE, METHOD, OR
PERMANENCY OF ITS INSTALLATION; AND

(III)  COAL, ELECTRICITY, OIL, NUCLEAR FUEL
ASSEMBLIES, STEAM, AND ARTIFICIAL OR NATURAL GAS.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from former Art. 81, §
324(e) and, in the seventh sentence of (f), item (5),
the second sentence of item (3), and the reference to
fuels in item (4), the reference to equipment in §
326(11), and § 372(i)(4), the second sentence of (2),
and the reference to fuels in (3).

This subsection is revised to identify fuels, farm
equipment, room rental rights, and wall-to-wall
carpeting as tangible personal property, for clarity.

In paragraph (l)(ii) of this subsection, the reference
to a "right" of occupancy is substituted for the
former references to "sale or charges" and "use", for
clarity.

Also in paragraph (l)(ii) of this subsection, the
former word "accommodations" is deleted as included in
the words "room or lodgings".

Paragraph (2)(i) of this subsection is revised to
clarify the reference, in former Art. 81, § 326(11),
to "farm vehicles, as ... defined in the Maryland

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