Ch. 2

LAWS OF MARYLAND

In item (l)(ii)l. of this section, the words "other
than for a business purpose" are substituted for the
former exceptions for "engaging in or carrying on any
business or for the purpose of making a profit", for
clarity.

In item (l)(ii)2. of this section, the former word
"exhibition" is deleted as included in the words
"public performance or display".

Defined terms: "Comptroller" § 1-101
"Property" § 1-101 "Sales and use tax" § 1-101
"Tangible personal property" § 11-101
"Taxable service" § 11-101 "Use" § 11-101

11-214. PRINTING USE AND PUBLICATIONS.

(A)  PHOTOGRAPHIC MATERIAL.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF
PHOTOGRAPHIC MATERIAL FOR USE IN THE PRODUCTION OF AN ITEM THAT
IS USED IN:

(1)  COMPOSITION OR PRINTING; OR

(2)  PRODUCTION OF ANOTHER ITEM USED IN PRINTING.

(B)  PRINTING USE.

(1)  THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF
ART WORKS, ELECTROS, ELECTROTYPES, HAND OR MACHINE COMPOSITIONS,
LITHOGRAPHIC PLATES OR NEGATIVES, MATS, PHOTOENGRAVINGS,
STEREOTYPES, OR TYPOGRAPHIES:

(I)  TO A PERSON ENGAGED IN THE PRINTING OF
TANGIBLE PERSONAL PROPERTY FOR SALE; AND

(II)  FOR DIRECT USE BY THE PERSON TO PRODUCE
THAT PROPERTY FOR SALE.

(2)  A VENDOR WHO SELLS ANY ITEM UNDER PARAGRAPH (1)
OF THIS SUBSECTION IS NOT ENTITLED TO ANY EXCLUSION UNDER §
11-101(E)(3)(II) OR (K)(3)(II) OF THIS TITLE FOR MATERIAL THAT
THE VENDOR BUYS TO PRODUCE THAT ITEM.

(C)  PRINTED MATERIAL.

THE SALES AND USE TAX DOES NOT APPLY TO:

(1)  THE PRINTING AND SALE OF NEWSPAPERS;

(2)  A SALE OF DIRECT MAIL ADVERTISING LITERATURE AND
MAIL ORDER CATALOGUES THAT WILL BE DISTRIBUTED OUTSIDE THE STATE;
OR

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