Ch. 2

LAWS OF MARYLAND

formerly modified "disposable medical supplies" and
possibly, "medicines", and the former limitation of
medicines to those "compounded, processed or blended
by a druggist offering the same for sale at retail"
and those "as this term is defined by regulations of
the Comptroller" are deleted as surplusage.

In subsection (b)(1) of this section, the defined term
"person" is substituted for the former reference to
"jobbers, distributors, wholesalers, manufacturers, or
other suppliers of hemodialysis drugs and devices", to
conform to the referenced HO § 12-603. Similarly, the
reference to a "hemodialysis patient" is substituted
for the former reference to "patients" needing home
treatment "by kidney machine because of the permanent
loss of the function of their kidneys". This
substitution also reflects that devices other than
"kidney machine[s]" are used in hemodialysis.

In subsection (b)(3) of this section, the phrase "for
use by" is added for clarity.

In the introductory   language of subsection (b)(4) of

this section, the     former word "deaf" is deleted as

included in the reference to "hearing-impaired
individuals".

In subsection (b)(12) of this section, the former
phrase "for invalids" is deleted as surplusage.

Defined terms: "Comptroller" § 1-101

"Person" §§ 1-101 and 11-101

"Sale" § 11-101 "Sales and use tax" § 1-101

"Tangible personal property" § 11-101

"Use" § 11-101

11-212. MINING PURPOSE.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF:

(1)  FABRICATION, PROCESSING, OR SERVICE, BY A
SAWMILL, OF WOOD PRODUCTS FOR MINE USE IN WHICH THE MINER RETAINS
TITLE; OR

(2)  DIESEL FUEL FOR USE IN RECLAMATION OF LAND THAT
HAS BEEN MINED FOR COAL BY STRIP OR OPEN-PIT MINING.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
326(d-l) and, as it related to a mine, (r) and, as it
extended exemptions under the former retail sales tax
to the former use tax, § 375(b).

In item (1) of this section, the former words "timber"
and "lumber" are deleted as included in the words
"wood products".

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