Ch. 609

LAWS OF MARYLAND

COMPTROLLER, FILED WITH ANY RETURN REQUIRED BY § 385 OF THIS
SUBTITLE FOR THE PERIOD DURING WHICH THE EXCISE TAX WAS PAID.
THE COMPTROLLER SHALL ALLOW SUCH CREDIT IF APPLICATION IS MADE
WITHIN 3 YEARS FROM THE DUE DATE OF THE RETURN FOR THE PERIOD
DURING WHICH THE EXCISE TAX WAS PAID.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - General

11-104.

(a) Except as otherwise provided in this section, the sales
and use tax rate is:

(1)  for a taxable price of less than $1:

(i) 1 cent if the taxable price is 20 cents;
and

(ii) 1 cent for each additional 20 cents or
part of 20 cents; and

(2)  for a taxable price of $1 or more:

(i) 5 cents for each exact dollar; and

(ii) 1 cent for each 20 cents or part of 20
cents in excess of ah exact dollar.

(c) (1) In this subsection[,]:

(I)  "short-term [passenger] car OR TRUCK
rental" means a rental of a passenger car, as defined in §
11-144.1 of the Transportation Article, OR A VEHICLE THAT MAY BE
REGISTERED AS A CLASS E, F, OR G VEHICLE UNDER TITLE 13, SUBTITLE
9 OF THE TRANSPORTATION ARTICLE, for a period of 180 days or less
under the following terms:

[(i)] 1. the vendor does not provide a driver
for the [car] VEHICLE as a part of the rental; and

[(ii)] 2. IF THE VEHICLE IS A PASSENGER CAR, AS
DEFINED IN § 11-144.1 OF THE TRANSPORTATION ARTICLE, the buyer
may not use the car car is not to be used to transport
individuals or property for hire; AND

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

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

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