Ch. 2                                    LAWS OF MARYLAND                                 

and distribution requirements for tax revenue.
Distinctions, such as tax rates, are preserved. See,
e.g., § 11-104 of this subtitle. Accordingly, in
subsection (a) of this section, the former language
"[i]n lieu of the tax imposed by subsection (a) of
this section" and "[n]otwithstanding the provisions of
subsection (a) of this section" is deleted.
Similarly, the second sentence of former Art. 81, §
325(b), which made all "provisions of this subtitle
applicable to sales at retail not inconsistent
herewith" applicable to coin-operated vending machine
sales, is deleted.

The introductory clause of subsection (a) of this
section, "[e]xcept as otherwise provided in this
title", is added for clarity.

In the introductory language of subsection (a) of this
section, the word "excise", which formerly modified
the word "tax", is deleted as surplusage.

In subsection (a)(2) of this section, the former
reference to a use "on or after the effective date of
this section" is deleted as surplusage.

In the introductory language of subsection (b) of this
section, the specific reference to a "special taxing
district" is added to clarify the broad scope of the
reference to a "political subdivision". Several
provisions preempt imposition of taxes where the State
imposes a tax under this article, but the former law
referred generally to a "political subdivision" or
specifically to a "county, municipal corporation, or
other political subdivision". In this article, each
preemption provision specifically enumerates "county,
municipal corporation, special taxing district, or
other political subdivision", to avoid the inference
that failure to mention a particular type of
subdivision allows that subdivision to impose a tax.

Defined terms: "Admissions and amusement tax" § 1-101
"County" § 1-101 "Person" §§ 1-101 and 11-101
"Retail sale" § 11-101 "Sale" § 11-101
"Tangible personal property" § 11-101
"Taxable service" § 11-101 "Use" § 11-101

11-103. PRESUMPTION OF TAXABILITY.

(A)  IN GENERAL.

A REBUTTABLE PRESUMPTION EXISTS THAT ANY SALE IN THE STATE
IS SUBJECT TO THE SALES AND USE TAX IMPOSED UNDER § 11-102(A)(1)
OF THIS SUBTITLE.

(B)  BURDEN OF PROOF.

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