Ch. 610                                          LAWS OF MARYLAND

373.

(a) An excise tax is hereby levied and imposed on the use,
storage or consumption in this State of tangible personal
property purchased within or without this State on or after the
effective date of this section. The tax imposed by this section
shall be paid by the purchaser and shall be computed as follows:

(1)  On each sale where the price is 20 cents, the tax
is 1 cent;

(2)  On each sale where the price is from 21 cents to
40 cents, both inclusive, 2 cents;

(3)  On each sale where the price is from 41 cents to
60 cents, both inclusive, 3 cents;

(4)  On each sale where the price is from 61 cents to
80 cents, both inclusive, 4 cents;

(5)  On each sale where the price is from 81 cents to
$1, both inclusive, 5 cents;

(6)  On each sale where the price exceeds $1, 5 cents
on each even dollar plus 1 cent for each 20 cents or fraction
thereof in excess of the even dollars.

(F) (1) IN THIS SUBSECTION:

(I)  "SHORT-TERM TRUCK RENTAL" MEANS A RENTAL OF
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, WHERE THE VENDOR DOES NOT PROVIDE A
DRIVER FOR THE VEHICLE AS PART OF THE RENTAL; AND

(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 USE 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
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