Ch. 5

LAWS OF MARYLAND

(iii) was not rehired after being laid off for
more than 6 months by the business entity.

DRAFTER'S NOTE:

Error: Erroneous cross-reference and misnomer in §
10-702(a)(3) and (5)(i), (b), and (c) of the Tax -
General Article.

Occurred: The erroneous cross-references occurred in
Ch. 110, Acts of 1988. The misnomer occurred in Ch.
2, Acts of 1988.

11-106.

(a)  In this section:

(1) "rental car or truck" means a passenger car, as
defined in § 11-144.1 of the Transportation Article, or a vehicle
that may be registered as a Class E, F, or G vehicle under Title
13, Subtitle 9 of the Transportation Article:

(ii) 1. that, at   the time of purchase, is part

of a fleet of passenger cars owned   by the same person, at least 5

of which meet the criteria in     [item (i) of this paragraph]
SUBITEM (I) OF THIS ITEM; or

2. that, at the time of purchase, is part
of a fleet of rental trucks owned by the same person, at least 5
of which meet the criteria in [item (i) of this paragraph]
SUBITEM (I) OF THIS ITEM;

DRAFTER'S NOTE:

Error: Stylistic errors in § ll-106(a)(1)(ii) of the
Tax - General Article.

Occurred: Ch. 610, Acts of 1988.

11-210.

(b)  The sales and use tax does not apply to a sale of:

(1) machinery or equipment, a replacement part of
machinery or equipment, or a service for the assembly or
fabrication of machinery or equipment or replacement part that:

(iii) at any stage of operation from the
handling of raw material or components on the production activity
site to the time the product is ready for delivery or storage, is
used:

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