WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(3) A SALE OF GOVERNMENT DOCUMENTS, PUBLICATIONS,
RECORDS, OR COPIES BY THE FEDERAL OR STATE OR A LOCAL GOVERNMENT
OR AN INSTRUMENTALITY OF THE FEDERAL OR STATE OR A LOCAL
GOVERNMENT.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
326(dd), (ff), (oo), (tt), and, except as it related
to transportation services, (n) and, as it extended
the exemptions under the former retail sales tax to
the former use tax, § 375(b).

In subsection (a)(1) of this section, the former
specific reference to "newspapers" is deleted as
surplusage.

In subsection (c)(1) of this section, the former words
"of any and all types" are deleted as redundant.

In subsection (c)(3) of this section, the word
"government" is substituted for the former word
"official", for clarity.

Defined terms: "Person" §§ 1-101 and 11-101
"Sale" § 11-101 "Sales and use tax" § 1-101
"Tangible personal property" § 11-101
"Use" § 11-101 "Vendor" § 11-101

11-215. PROPERTY FOR USE IN ANOTHER STATE.

(A) EXEMPTIONS.

THE SALES AND USE TAX DOES NOT APPLY TO:

(1) A SALE FOR USE OF TANGIBLE PERSONAL PROPERTY

THAT:

STATE; AND

(I)  IS BOUGHT OUTSIDE THIS STATE;

(II)  IS INTENDED SOLELY FOR USE IN ANOTHER

(III) IS STORED IN THIS STATE PENDING SHIPMENT
TO ANOTHER STATE; OR

(2) A SALE OF TANGIBLE PERSONAL PROPERTY TO A PERSON
OBLIGATED UNDER A CONTRACT TO INCORPORATE THAT PROPERTY INTO REAL
PROPERTY LOCATED IN ANOTHER STATE WHERE THE PURCHASE OR USE OF
THAT PROPERTY WOULD NOT BE SUBJECT TO A SALES TAX, USE TAX, OR
SIMILAR TAX.

(B) TAX TO BE PAID.

THE SALES AND USE TAX SHALL BE PAID:

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