Ch. 2                                    LAWS OF MARYLAND

(1)  ON A SALE UNDER SUBSECTION (A)(1) OF THIS
SECTION, WHEN THE TANGIBLE PERSONAL PROPERTY IS IMPORTED OR
STORED IN THE STATE; AND

(2)  ON A SALE UNDER SUBSECTION (A)(2) OF THIS
SECTION, WHEN THE SALE IS MADE.

(C) CLAIM FOR EXEMPTION.

A PERSON WHO PAYS THE SALES AND USE TAX UNDER SUBSECTION (B)
OF THIS SECTION MAY OBTAIN THE EXEMPTION BY:

(1)  FILING A CLAIM FOR REFUND WITH THE COMPTROLLER
WHEN THE PROPERTY IS REMOVED FROM THE STATE; AND

(2)  PROVIDING THE COMPTROLLER WITH THE EVIDENCE THAT
THE COMPTROLLER REQUIRES BY REGULATION, INCLUDING:

(I)  EVIDENCE OF USE OR REMOVAL OF THE PROPERTY
FROM THE STATE; AND

(II)  SATISFACTORY PROOF OF ENTITLEMENT TO
EXEMPTION IN ANOTHER STATE.

REVISOR'S NOTE: Subsection (a)(l)(i) of this section is new
language added to clarify that this exemption does not
apply to a retail sale in this State.

Subsections (a)(1)(ii) through (c) of this section are
new language derived without substantive change from
former Art. 81, § 326(ii) and the second, fourth, and
fifth sentences of § 374A and, as it extended the
exemptions under the former retail sales tax to the
former use tax, § 375(b).

In subsection (b)(2) of this section, the requirement
for payment "when the sale is made" is substituted for
the former limitation that a claim for exemption
"shall not be made at the time of sale", for clarity.

In the introductory language of subsection (c) of this
section, the defined term "sales and use tax" is
substituted for the former references to the "amount
so paid" and "taxes previously paid", for clarity.

Also in the introductory language of subsection (c) of
this section, the former word "solely" is deleted as
surplusage.

In subsection (c)(1) of this section, the word "claim"
is substituted for the former word "application", for
clarity.

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