WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(5)  EXCEPT FOR A RENTAL, A SALE OF A MOTOR VEHICLE,
OTHER THAN A HOUSE OR OFFICE TRAILER, THAT IS SUBJECT TO THE
MOTOR VEHICLE EXCISE TAX UNDER § 13-809 OR § 13-811 OF THE
TRANSPORTATION ARTICLE;

(6)  A RENTAL OF A MOTION PICTURE, MOTION PICTURE
TRAILER, OR ADVERTISING POSTER FOR DISPLAY ON THEATER PREMISES BY
A PERSON WHOSE GROSS RECEIPTS FROM THE ACTIVITY RELATED TO THE
RENTAL IS SUBJECT TO THE ADMISSIONS AND AMUSEMENT TAX; OR

(7)  EXCEPT FOR A RENTAL, A SALE OF A VESSEL THAT IS
SUBJECT TO THE EXCISE TAX UNDER § 8-716 OF THE NATURAL RESOURCES
ARTICLE.

(B)  USE BY PERSON PAYING SALES AND USE TAX.

IF A PERSON WHO BUYS TANGIBLE PERSONAL PROPERTY OR A TAXABLE
SERVICE IN A RETAIL SALE PAYS THE SALES AND USE TAX WHEN THE
RETAIL SALE IS MADE, THE PERSON IS NOT REQUIRED TO PAY THE TAX
AGAIN WHEN THE PERSON USES THAT TANGIBLE PERSONAL PROPERTY OR
TAXABLE SERVICE IN THE STATE.

(C)  SALES TAX PAID IN OTHER JURISDICTION.

(1)  TO THE EXTENT THAT A BUYER PAYS ANOTHER STATE A
TAX ON A SALE OR GROSS RECEIPTS FROM A SALE OF TANGIBLE PERSONAL
PROPERTY OR A TAXABLE SERVICE THAT THE BUYER ACQUIRES BEFORE THE
PROPERTY OR SERVICE ENTERS THIS STATE, THE SALES AND USE TAX DOES
NOT APPLY TO USE OF THE PROPERTY OR SERVICE IN THIS STATE.

(2)  IF THE TAX PAID TO ANOTHER STATE IS LESS THAN THE
SALES AND USE TAX, THE BUYER SHALL PAY THE DIFFERENCE BETWEEN THE
SALES AND USE TAX AND THE AMOUNT PAID TO THE OTHER STATE IN
ACCORDANCE WITH THE FORMULA UNDER § 11-303(B).

REVISOR'S NOTE: Subsections (a) and (c) of this section are
new language derived without substantive change from
former Art. 81, § 326(g-l), (k), (p), (bb), (rr),
(vv), and (d), as that subsection related to fuel
otherwise taxed, and (g), as that subsection related
to motor vehicles otherwise taxed, and § 375(c) and,
as it extended the exemptions under the former retail
sales tax to the former use tax, (b).

Subsection (b) of this section is new language
substituted for former Art. 81, § 375(a). This
substitution is made to clarify and emphasize that,
once tax is paid on a retail sale, no additional tax
for subsequent use arises.

In subsections (a)(1) and (b) of this section, the
defined term "admissions and amusement tax" is
substituted for the former reference to the receipts
being taxable "under §§ 402 [to] 411 of this article",
for clarity and consistency.

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