Ch. 2                                    LAWS OF MARYLAND

or other fabrication is returned to the farmer
owner" is deleted as unnecessary in light of the
reference to "farm use".

In subsection (b) of this section, the reference to an
"agricultural" product is substituted for the former
reference to products of the "farm, dairy, grove or
garden", for brevity.

Defined terms: "Sale" § 11-101

"Sales and use tax" § 1-101 "Use" § 11-101

11-202. CYLINDER DEMURRAGE CHARGE.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE IN THE FORM
OF A DEMURRAGE CHARGE MADE IN THE NATURE OF A PENALTY FOR FAILURE
TO RETURN A GAS CYLINDER WITHIN A DESIGNATED PERIOD.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
326(x) and, as it extended the exemptions under the
former retail sales tax to the former use tax, §
375(b).

The reference to charges "in the nature of" a penalty
is substituted for the former reference to a charge
"when not imposed as a rental charge but rather as a
penalty", for clarity.

The words "what is generally referred to", which
formerly preceded a reference to a "gas cylinder", are
deleted as surplusage.

Defined terms: "Sale" § 11-101
"Sales and use tax" § 1-101

11-203. DIETARY ANIMAL FOOD.

(A)  "DIETARY ANIMAL FOOD" DEFINED.

IN THIS SECTION, "DIETARY ANIMAL FOOD" MEANS FOOD FOR
CONSUMPTION BY A DOG OR CAT THAT:

(1) IS CONSUMED AS A SUPPLEMENT TO, OR SUBSTITUTE
FOR, THE USUAL DIET OF THE ANIMAL; AND

(2) ORDINARILY IS AVAILABLE IN THE RETAIL MARKET ONLY
IF PRESCRIBED BY A VETERINARIAN.

(B)  EXEMPTION.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF. DIETARY
ANIMAL FOOD:

(1) TO A VETERINARIAN;

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