Ch. 610                                          LAWS OF MARYLAND

(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 an 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;

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 § 11-201(A) OF THIS TITLE.

(2) The sales and use tax rate for a short-term
[passenger] car OR TRUCK rental for a taxable price of $1 or more
is:

(i) 8 cents for each exact dollar; and

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