WILLIAM DONALD SCHAEFER, Governor                   Ch. 609

(II) "SHORT-TERM TRUCK RENTAL" DOES NOT INCLUDE
A RENTAL OF:

1.  A DUMP TRUCK, AS DESCRIBED IN § 13-919
OF THE TRANSPORTATION ARTICLE;

2.  A TOW TRUCK, AS DESCRIBED IN § 13-920
OF THE TRANSPORTATION ARTICLE; OR

3.  A FARM VEHICLE EXEMPT FROM THE SALES
AND USE TAX UNDER § 326(LL) OF THIS SUBTITLE.

(2) NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (A)
OF THIS SECTION, THE SALES TAX RATE FOR A SHORT-TERM TRUCK RENTAL
FOR A TAXABLE PRICE OF $1 OR MORE IS:

(I)  8 CENTS FOR EACH EXACT DOLLAR; AND

(II)  2 CENTS FOR EACH 25 CENTS OR PART OF 25
CENTS IN EXCESS OF AN EXACT DOLLAR.

326C.

(A)  IN THIS SECTION:

(1)  "RENTAL TRUCK" MEANS A VEHICLE THAT MAY BE
REGISTERED AS A CLASS E, F, OR G VEHICLE UNDER TITLE 13, SUBTITLE
9 OF THE TRANSPORTATION ARTICLE:

(I)  THAT IS ACQUIRED SOLELY FOR RENTAL PURPOSES
BUT WILL NOT BE RENTED TO THE SAME PERSON FOR A PERIOD OF MORE
THAN 180 CONSECUTIVE DAYS;

(II)  THAT, AT THE TIME OF PURCHASE, IS PART OF
A FLEET OF TRUCKS OWNED BY THE SAME PERSON, AT LEAST 5 OF WHICH
MEET THE CRITERIA IN ITEM (I) OF THIS PARAGRAPH; AND

(III)  FOR WHICH THE OWNER DOES NOT PROVIDE A
DRIVER; AND

(2)  "RENTAL TRUCK" DOES NOT INCLUDE:

(I)  A DUMP TRUCK, AS DESCRIBED IN § 13-919 OF
THE TRANSPORTATION ARTICLE;

(II)  A TOW TRUCK, AS DESCRIBED IN § 13-920 OF
THE TRANSPORTATION ARTICLE; OR

(III)  A FARM VEHICLE EXEMPT FROM THE SALES AND
USE TAX UNDER § 326(LL) OF THIS SUBTITLE.

(B)  THE VENDOR SHALL BE ENTITLED TO APPLY AND CREDIT
AGAINST THE AMOUNT OF TAX PAYABLE BY HIM, UNDER §§ 335 THROUGH

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