WILLIAM DONALD SCHAEFER, Governor Ch. 339

Section 11-211(b)(8)
Section ll-211(b)(15) and (16)
Annotated Code of Maryland
(1988 Volume)

BY adding to

Article - Tax - General
Section ll-211(b)(17)
Annotated Code of Maryland
(1988 Volume)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

11-211.

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

(8) [an] A WIG, HAIRPIECE, OR orthopedic or surgical
appliance THAT IS prescribed by a physician and designed to be
worn on the person of the user;

(15) any other sickroom equipment that the

Comptroller defines by regulation; [or]

(16) tangible personal property for installation in a
motor vehicle:

(i) to provide access to the motor vehicle by a
handicapped individual; or

(ii) to permit a handicapped individual to
operate the motor vehicle; OR

(17) A WIG OR HAIRPIECE NEEDED AS A RESULT OF
DOCUMENTED MEDICAL OR SURGICAL TREATMENT.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1989.

Approved May 19, 1989.

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