WILLIAM DONALD SCHAEFER, Governor

Ch. 2

In subsections (a)(3), (c), and (d) of this section,
the former word "institution" is deleted as
unnecessary in light of the word "organization".

In subsection (a)(4) of this section, the former
reference to the inapplicability of the exemption to a
purchase "intended for the use of individual members
of such organization" is deleted as unnecessary in
light of the phrase "to carry on its work".

In subsection (d) of this section, the reference to
qualification "under subsection (a)(3) or (5) or (1)
of this section, respectively" is substituted for the
former references to qualifications as "a nonprofit,
religious, charitable, or educational institution or
organization within the meaning of this subsection"
and for "the exemption under paragraph (1) of this
subsection", for clarity and brevity.

As to an evidence of exemption, see § 11-408 of this
title.

Defined terms: "Comptroller" § 1-101

"Internal Revenue Code" § 1-101

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

11-205. FLAGS.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF:

(1)  A MARYLAND STATE FLAG; OR

(2)  A UNITED STATES FLAG.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
326(w) 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

11-206. FOOD.

(A) DEFINITIONS.

(1)  IN THIS SECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(2)  "FACILITY FOR FOOD CONSUMPTION" DOES NOT INCLUDE
PARKING SPACES FOR VEHICLES AS THE SOLE ACCOMMODATION.

(3) (I) "FOOD" MEANS FOOD FOR HUMAN CONSUMPTION.

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