WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(3) A TAX ON THE SALE OR USE OF:

(I)  ANY FUEL;

(II)  ANY UTILITY;

(III)  ANY SPACE RENTAL; OR

(IV)  ANY CONTROLLED DANGEROUS SUBSTANCE, AS
DEFINED IN ARTICLE 27, § 277 OF THE CODE, UNLESS THE SALE IS MADE
BY A PERSON WHO REGISTERS UNDER AND COMPLIES WITH ARTICLE 27, §
281 OF THE CODE.

REVISOR'S NOTE: Subsection (a) of this section is new
language that combines without substantive change the
first sentence of former Art. 81, § 325(a), as that
sentence related to the imposition of the sales tax,
the first sentence of (b), as that sentence related to
the imposition of a tax on a retail sale through a
vending machine, and (c), as that subsection related
to the imposition of a tax on the retail sale of a
passenger car rental and the first sentence of §
373(a), as that sentence related to the imposition of
the use tax, and (d), as that subsection related to
the imposition of a tax on the use of a passenger car
rental.

Subsection (b)(1) of this section is new language
added to clarify that a county or municipal
corporation may tax admissions and amusements by
imposing an admissions and amusement tax.

Subsection (b)(2) and (3) of this section is new
language derived without substantive change from the
first clause of the third sentence and, as it related
to sales taxes and use taxes, the first sentence of
former Art. 81, § 411B.

Subsection (a) of this section is rephrased to reflect
that, under this title, the former, separately imposed
taxes on all "retail sales", a retail sale "through
coin-operated vending machines", a retail sale of a
"passenger car" rental, a "use" and a use of a
"passenger car" are combined. Accordingly, throughout
this article, the defined term "sales and use tax" is
substituted for the former references to retail sales
taxes or use taxes, to clarify that any retail sale or
use in the State is subject to the sales and use tax.
With few exceptions, provisions in the former retail
sales tax and the former use tax included duplication
of defined terms, exemptions, rates of tax, payment
and collection provisions, licensing and direct pay
permit requirements, penalties, procedures,
administrative powers and duties of the Comptroller,

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