Ch. 2                                    LAWS OF MARYLAND

THE SALES AND USE TAX DOES NOT APPLY TO A SALE FOR
CONSUMPTION OFF THE PREMISES OF:

(1)  CRABS; OR

(2)  SEAFOOD THAT IS NOT PREPARED FOR IMMEDIATE
CONSUMPTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§
324(f)(1) and (g) and 326(c), (q), (s), and (t) and,
as it extended the exemptions under the former retail
sales tax to the former use tax, § 375(b).

Subsection (a)(3)(i) of this section is rephrased as a
definition to avoid repetition of the phrase "food for
human consumption".

In subsection (a)(2) of this section, the phrase "as
the sole accommodation" is substituted for the former
word "mere", for clarity.

In subsection (a)(3)(ii)5. of this section, the former
reference to "cereals and cereal products" is deleted
as unnecessary in light of the reference to "fruit,
grain, and vegetables".

In subsection (a)(3)(iii)1. of this section, the
cross-reference to "§ 5-101 of this article" is
substituted for the former reference to "§ 2(a) of
Article 2B", to provide a reference to that definition
in this article.

In subsection (a)(3)(iii)2. of this section, the words
"soft drink or carbonated beverage" are substituted
for the former word "beverages", to state expressly
the excluded beverages and to avoid the inference that
fruit juice, milk, or other foods are taxed if sold in
unopened containers.

In subsection (a)(4)(i) of this section, the former
reference to ownership "in whole or in part" is
deleted as surplusage.

In subsection (d)(2) of this section, the limitation
"exemptions under paragraph (1)" is substituted for
the former reference to "exemptions created by this
paragraph, other than that for sales of less than $1",
for clarity.

In subsection (e)(2) and (3) of this section, the word
"auxiliary" is substituted for the former references
to a "women's auxiliary, by whatever name known", for
clarity and brevity.

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