Ch. 610

LAWS OF MARYLAND

(III) A FARM VEHICLE EXEMPT FROM THE SALES AND
USE TAX UNDER § 326(LL) OF THIS SUBTITLE § 11-201(A) OF THIS
TITLE.

(b)  A vendor is allowed a credit against the sales and use
tax equal to the amount that the vendor pays as excise tax
imposed on a [passenger] rental car OR TRUCK under § 13-809 of
the Transportation Article.

(c)  Within 3 years after the due date of the sales and use
tax return for the period during which the excise tax was paid, a
vendor shall complete and file, with a sales and use tax return,
a claim form for a credit under subsection (b) of this section.

SECTION 3. AND BE IT FURTHER ENACTED, That the increased
sales and use tax rate for short-term truck rentals provided
under this Act shall be applicable to all transactions completed
on or after July 1, 1988, and the credit against the sales and
use tax for motor vehicle excise tax paid on certain rental
trucks provided under this Act shall be allowed for excise tax
paid on or after July 1, 1988.

SECTION 4. AND BE IT FURTHER ENACTED, That Sections 1 and 3
of this Act shall take effect July 1, 1988. Section 1 of this
Act shall remain effective until January 1, 1989, and on January
1, 1989, and with no further action required by the General
Assembly, Section 1 of this Act shall be abrogated and of no
further force and effect, so that the provisions of Article 81
affected by Section 1 of this Act are repealed in accordance with

Chapter_____(S.B. 2) of the Acts of the General Assembly of

1988, effective January 1, 1989.

SECTION 5. AND BE IT FURTHER ENACTED, That Section 2 of this
Act shall take effect January 1, 1989.

Approved May 27, 1988.

CHAPTER 610

(House Bill 1044)

AN ACT concerning

Sales and Use Tax - Short-Term Rental Trucks

FOR the purpose of providing a credit against the sales and use
tax payable by a vendor for excise tax paid by the vendor on

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