WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

In subsection (a)(1)(ii) of this section, the
reference to the rate as "1 cent for each additional
20 cents or part of 20 cents" is substituted for the
former, specific references to the exact price of a
sale, for clarity and brevity.

In subsection (b) of this section, the former
exceptions from taxable vending machine sales for
"cigarettes" and "those sales which would not be
subject to tax under subsection (a) of this section or
§ 326 of this article" are deleted as repetitive of
the specific exemptions in Subtitle 2 of this title.

Also in subsection (b) of this section, the former
clause "other than the exemption for sales through
coin-operated vending machines" and the words
"coin-operated" are deleted as surplusage.

In the introductory language of subsection (c)(1) of
this section, the cross-reference "as defined in §
11-144.1 of the Transportation Article" is added for
clarity.

Also in the introductory language of subsection (c)(1)
of this section, the former reference to a rental
"under a transaction completed on or after July 1,
1981" and former Art. 81, §§ 325(d)(2) and 373(e)(2),
which encompassed a "car lease billing period
beginning on or after July 1, 1983, including a
billing period on a passenger car lease in existence
prior to July 1, 1983", are deleted as surplusage.

As to the sales and use tax rate for a passenger car
rental of more than 180 days when the applicable lease
was entered into and the titling tax was paid from
July 1, 1983 through June 30, 1985, or a rental under
a lease that was entered before July 1, 1983 where the
titling tax was paid on or after July 1, 1983, see Ch.
228, § 3, Acts of 1985.

Former Art. 81, § 373(c), which related to the
effective date of the former "use" tax, is deleted as
obsolete.

Defined terms: "Buyer" § 11-101

"Person" §§ 1-101 and 11-101

"Property" § 1-101 "Retail sale" § 11-101

"Sales and use tax" § 1-101

"Tangible personal property" § 11-101

"Taxable price" § 11-101 "Use" § 11-101

"Vendor" § 11-101

11-105. CREDIT -- COLLECTION AND PAYMENT EXPENSE.

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