WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Subsection (b)(2) and (3) of this section is new
language added to state expressly that a vendor is
required to pay the sales and use tax for purchases
under a direct payment permit, for vending machine
sales, and for sales made under prepayment
authorizations.

In subsections (a) and (b) of this section, the former
references to the tax as payable "without regard to
whether a return is filed or whether the return which
is filed correctly shows the amount of receipts and
the taxes due thereon" is deleted as surplusage.

In subsection (a) of this section, the words "for a
purchase or use subject to the tax" are added for
clarity.

Also in subsection (a) of this -section, the defined
term "buyer" is substituted for the former words
"purchase", "person purchasing tangible personal
property, the use, storage or consumption of which is
subject to the tax imposed by this subtitle", and
"person who uses, stores or consumes tangible personal
property or services subject to tax under the
provisions of this subtitle", for clarity and
consistency.

In subsection (b)(1) of this section, the defined term
"vendor" is substituted for the former word "person"
and the reference to "engaging in business in this
State and ... not engaging in business in this State
but who, upon application to the Comptroller, has been
expressly authorized to collect the tax", for clarity
and consistency.

In subsection (c) of this section, the former
references to personal liability as being "in addition
to all other rights, obligations and remedies provided
in this subtitle" and "in addition to all other
penalties" are deleted as surplusage.

Defined terms: "Buyer" § 11-101
"Comptroller" § 1-101 "Sale" § 11-101
"Sales and use tax" § 1-101
"Vendor" § 11-101 "Use" § 11-101

SUBTITLE 7. LICENSING.

11-701. DEFINITIONS.

(A) IN GENERAL.

IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

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