Ch. 2                                    LAWS OF MARYLAND

(II)  "FOOD" INCLUDES THE FOLLOWING FOODS AND
THEIR PRODUCTS:

1.  BEVERAGES, INCLUDING COFFEE, COFFEE
SUBSTITUTES, COCOA, FRUIT JUICES, AND TEA;

2.  CONDIMENTS;

3.  EGGS;

4.  FISH, MEAT, AND POULTRY;

5.  FRUIT, GRAIN, AND VEGETABLES;

6.  MILK, INCLUDING ICE CREAM; AND

7.  SUGAR.

(III)  "FOOD" DOES NOT INCLUDE:

1.  AN ALCOHOLIC BEVERAGE AS DEFINED IN §
5-101 OF THIS ARTICLE;

2.  A SOFT DRINK OR CARBONATED BEVERAGE
SOLD IN AN UNOPENED CONTAINER; OR

3.  CANDY OR CONFECTIONERY.

(4) "PREMISES" INCLUDES ANY BUILDING, GROUNDS,
PARKING LOT, OR OTHER AREA THAT:

(I)  A FOOD VENDOR OWNS OR CONTROLS; OR

(II)  ANOTHER PERSON MAKES AVAILABLE PRIMARILY
FOR THE USE OF THE PATRONS OF 1 OR MORE FOOD VENDORS.

(B)  SALE OF FOOD STAMP ITEMS.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF FOOD STAMP
ELIGIBLE FOOD, AS DEFINED IN 7 U.S.C. § 2012, BOUGHT WITH A FOOD
COUPON ISSUED IN ACCORDANCE WITH 7 U.S.C. § 2016.

(C)  SALE LESS THAN $1.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF FOOD FOR
LESS THAN $1.

(D)  SALE BY FOOD VENDOR.

(1) EXCEPT AS OTHERWISE PROVIDED IN THIS SUBSECTION,
THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF FOOD:

(I) BY A FOOD VENDOR WHO PROVIDES NO FACILITIES
FOR FOOD CONSUMPTION ON THE PREMISES; OR

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