WILLIAM DONALD SCHAEFER, Governor

Ch. 2

1.  IMPOSED BY A COUNTY ON THE SALE OF
COAL, ELECTRICITY, OIL, NUCLEAR FUEL ASSEMBLIES, STEAM, OR
ARTIFICIAL OR NATURAL GAS;

2.   IMPOSED UNDER § 3-302(A) OF THE
NATURAL RESOURCES ARTICLE, AS A SURCHARGE ON THE GENERATION OF
ELECTRICITY, AND ADDED TO AN ELECTRIC BILL; OR

3.   IMPOSED UNDER §§ 6-201 THROUGH 6-203
OF THE TAX - PROPERTY ARTICLE, ON TANGIBLE PERSONAL PROPERTY
SUBJECT TO A LEASE THAT IS FOR AN INITIAL PERIOD THAT EXCEEDS 1
YEAR AND IS NONCANCELLABLE EXCEPT FOR CAUSE.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from former Art. 81, §§
372(g) and 324(i) and, as it related to the taxable
price of property used in the State by the person who
manufactures, assembles, or fabricates the property, §
374.

In the introductory language of paragraph (1) of this
subsection, the defined term "sale" is substituted for
the former words "retail sale", to make the definition
of taxable price broadly applicable to any sale.
Accordingly, the former references to property "sold
in the retail sale", paid, extended, or rendered "in
connection with the retail sale", "transferred in the
retail sale", and "transferred in the lease" are
deleted as surplusage.

Also in the introductory language of paragraph (1) of
this subsection, the reference to "consideration of
any kind"' is substituted for the former references to
"any thing or things" and the second sentence of
former Art. 81, § 324(d), which provided that
consideration "may be either in the form of a price in
money, rights or property or by exchange or barter ...
immediately ... or by installment", for clarity and
brevity. Similarly, in the introductory language of
paragraph (1) of this subsection, the word
"aggregate", which formerly modified the word "value",
is deleted as unnecessary.

In paragraph (2) of this subsection, the reference
"acquired by a sale for use in the State" is added for
clarity.

In paragraph (3)(i) of this subsection, the words
"bona fide", which formerly modified the references to
"delivery ... or other transportation service", are
deleted as surplusage.

In paragraph (3)(vi)l. of this subsection, the words
"sales or service", which formerly designated the type
of "tax" imposed by a county, are deleted as

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