Ch. 2                                    LAWS OF MARYLAND

In subsection (a)(1) of this section, the word
"admission" is substituted for the former reference to
"tickets to places of amusement", for clarity.

In subsection (a)(2) of this section, the defined term
"tobacco tax" is substituted for the former reference
to "a tax ... pursuant to the provisions of § 431 of
this article", for clarity.

In subsection (a)(4) of this section, the words "motor
fuel" are substituted for the former references to
"motor vehicle fuel and liquid fuel" and "aviation
fuel, including aviation gasoline and jet fuel", for
clarity and consistency. As to the definition of
"motor fuel", see § 9-101 of this article.

Also in subsection (a)(4) of this section, the defined
terms "motor carrier tax" and "motor fuel tax" are
substituted for the former reference to a tax "upon
the receipt, use, distribution or sale of which [fuel]
in this State ... imposed by the law of this State",
for clarity.

In subsection (a)(5) and (7) of this section, the
former words "lease" and "leasing" are deleted as.
included in the word "rental".

Also in subsection (a)(5) and (7) of this section, the
former words "new or used" are deleted as surplusage.

In subsection (a)(5) of this section, the reference to
the "motor vehicle excise tax under § 13-809 or §
13-811 of the Transportation Article" is substituted
for the former reference to the "excise tax levied and
imposed by the Maryland Vehicle Law" and "collected by
the Motor Vehicle Administration", for clarity and to
avoid the inference that if no tax is required to be
paid for a vehicle, the sale of the vehicle becomes
subject to the sales and use tax. TR § 13-810 exempts
a number of vehicles and transfers of vehicles from
the motor vehicle excise tax, including fire engines,
emergency apparatus, ambulances, rescue vehicles, or
vehicles owned by the Civil Air Patrol or the Maryland
Chapter of the American Red Cross.

In subsection (a)(6) of this section, the reference to
receipts from the activity "related to the rental" is
added for clarity.

In subsection (c) of this section, the reference to
property or a service "that the buyer acquires before
the property or service enters this State" is added to
clarify that this section applies only to a use, in
this State, of property previously acquired by a sale
that is not taxed in this State as a retail sale.

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