WILLIAM DONALD SCHAEFER, Governor Ch. 356

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

Approved May 19, 1989.

CHAPTER 356

(Senate Bill 756)

AN ACT concerning

Sales and Use Tax - Services for the Operation
of Rental Recording Studio Equipment

FOR the purpose of exempting from altering the definition of
taxable price under the sales and use tax, the rental of to
exclude certain charges for services for operation of rental
equipment used for the production of commercial audio,
video, or film recordings under certain circumstances.

BY adding to repealing and reenacting, with amendments,

Article - Tax - General
Section 11-216.1 ll-101(i)(3)
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

11-216.1

THE SALES AND USE TAX DOES NOT APPLY TO A RENTAL OF
EQUIPMENT USED FOR THE PRODUCTION OF AUDIO, VIDEO, OR FILM
RECORDINGS WHEN THE RENTAL INCLUDES SERVICES FOR THE OPERATION OF
THE EQUIPMENT.

11-101.

(i) (3) "Taxable price" does not include a charge that is
made in connection with a sale and is stated as a separate item
of the consideration for;

(i) a delivery, freight, or other

transportation service for delivery directly to the buyer by the
vendor or by another person acting for the vendor;

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