Ch. 676

LAWS OF MARYLAND

(I)  MARYLAND STATE INCOME TAX   IS NOT REQUIRED
TO BE WITHHELD FROM THE SALARY OR WAGES    OF THE OFFICER OR
EMPLOYEE UNDER TITLE 10, SUBTITLE 9, PART II OF  THE TAX - GENERAL
ARTICLE; AND

(II)  THE STATE WHERE THE OFFICER OR EMPLOYEE
RESIDES WITHHOLDS, AND PAYS TO THE COMPTROLLER OF MARYLAND,
MARYLAND STATE INCOME TAX FROM THE SALARIES OR WAGES OF MARYLAND
RESIDENTS WHO ARE EMPLOYED BY THAT STATE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1989 and shall be applicable to all taxable
years beginning after December 31, 1990. Notwithstanding the
delayed applicability of this Act, the Central Payroll Bureau, in
cooperation with the Income Tax Division of the Office of the
Comptroller shall, beginning July 1, 1989, correspond with the
appropriate income tax collecting and state employee payroll
agencies of the states of Delaware, Pennsylvania, Virginia, and
West Virginia and of the District of Columbia to seek reciprocal
agreements with each of those jurisdictions regarding the mutual
withholding of foreign state income tax of nonresident State
employees.

Approved May 25, 1989.

CHAPTER 676

(House Bill 656)

AN ACT concerning

Sales and Use Tax - Exemption for Nonprofit Charitable,
Educational, or Religious Organizations

FOR the purpose of expanding the exemption from the sales and use
tax of sales to certain nonprofit organizations to include
nonprofit organizations that provide services within the
State on a routine and substantial basis under certain
circumstances.

BY repealing and reenacting, with amendments,

Article - Tax - General
Section ll-204(a)(3)
Annotated Code of Maryland
(1988 Volume)

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