Ch. 2                                    LAWS OF MARYLAND

unnecessary in light of the exclusion of any tax "on
the sale" of the indicated fuels.

Also in paragraph (3)(vi.)l. of this subsection, the
former references to "Baltimore City" are deleted as
included in the defined term "county".

In paragraph (3)(vi)2. of this subsection, the
reference to a surcharge as "added" to a bill is
substituted for the former references to a surcharge
"which is to be paid by any electric company, and may
be added to customers' bills", to clarify that the
charge must be added to a bill before the charge may
be stated as a cost or expense.

Also in paragraph (3)(vi)2. of this subsection, the
former descriptions of the surcharge as an "additional
environmental" surcharge "per kilowatt hour of
electric energy" are deleted as unnecessary in light
of the referenced NR § 3-302(a).

In paragraph (3)(vi)3. of this subsection, the
reference to TP "§§ 6-201 through 6-203" is added for
clarity.

Also in paragraph (3)(vi)3. of this subsection, the
former "June 30, 1979" effective date is deleted as
obsolete.

Former Art. 81, § 374, as it required payment of tax
on tangible personal property by the person who
manufactures, assembles, or fabricates the property,
is deleted as unnecessary in light of this subsection
and §§ 11-102 and 11-104 and Subtitle 6 of this title,
which impose the tax based on the taxable price and
require payment of the tax.

Defined terms: "Buyer" § 11-101

"County" § 1-101 "Person" §§ 1-101 and 11-101

"Property" § 1-101 "Sale" § 11-101

"Sale for use" § 11-101

"Tangible personal property" § 11-101

"Vendor" § 11-101

(J) TAXABLE SERVICE.

"TAXABLE SERVICE" MEANS:

(1)  FABRICATION, PRINTING, OR PRODUCTION OF TANGIBLE
PERSONAL PROPERTY BY SPECIAL ORDER; OR

(2)  COMMERCIAL CLEANING OR LAUNDERING OF TEXTILES FOR
A BUYER WHO IS ENGAGED IN A BUSINESS THAT REQUIRES THE RECURRING
SERVICE OF COMMERCIAL CLEANING OR LAUNDERING OF THE TEXTILES.

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