WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(2)  BY A VETERINARIAN; OR

(3)  PRESCRIBED BY A VETERINARIAN.

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

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

11-204. EXEMPT ORGANIZATIONS.

(A)  TO ORGANIZATION.

THE SALES AND USE TAX DOES NOT APPLY TO:

(1)  A SALE TO A CEMETERY COMPANY, AS DESCRIBED IN §
501(C)(13) OF THE INTERNAL REVENUE CODE IN EFFECT ON JULY 1,
1987;

(2)  A SALE TO A CREDIT UNION ORGANIZED UNDER THE LAWS
OF THE STATE OR OF THE UNITED STATES; OR

(3)  A SALE TO A NONPROFIT ORGANIZATION MADE TO CARRY
ON ITS WORK, IF THE ORGANIZATION:

(I) IS LOCATED IN THE STATE;

(II)' IS A CHARITABLE, EDUCATIONAL, OR RELIGIOUS
ORGANIZATION;

(III)  IS NOT THE UNITED STATES; AND

(IV)  EXCEPT FOR THE AMERICAN NATIONAL RED
CROSS, IS NOT A UNIT OR INSTRUMENTALITY OF THE UNITED STATES;

(4)  A SALE, NOT EXCEEDING $500, TO A NONPROFIT
INCORPORATED SENIOR CITIZENS' ORGANIZATION MADE TO CARRY ON ITS
WORK, IF THE ORGANIZATION:

(I)  IS LOCATED IN THE STATE; AND

(II)  RECEIVES FUNDING FROM THE STATE OR A
POLITICAL SUBDIVISION OF THE STATE; OR

(5)  A SALE TO A VOLUNTEER FIRE COMPANY OR DEPARTMENT
OR VOLUNTEER AMBULANCE COMPANY OR RESCUE SQUAD LOCATED IN THE
STATE MADE TO CARRY ON THE WORK OF THE COMPANY, DEPARTMENT, OR
SQUAD.

(B)  BY ORGANIZATION.

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