WILLIAM DONALD SCHAEFER, Governor Ch. 677

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

Article - Tax - General

11-204.

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

(3) a sale to a nonprofit organization made to carry
on its work, if the organization:

(i) 1. is located in the State; OR

2. PROVIDES ITS SERVICES WITHIN THE STATE
ON A ROUTINE AND SUBSTANTIAL BASIS;

2. IS LOCATED IN AN ADJACENT JURISDICTION
AND PROVIDES ITS SERVICES WITHIN THE STATE ON A ROUTINE AND
REGULAR BASIS;---------------------------------------------------

(ii) is a charitable, educational, or religious
organization;

(iii) is not the United States; and

(iv) except for the American National Red
Cross, is not a unit or instrumentality of the United States;

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

Approved May 25, 1989.

CHAPTER 677

(House Bill 675)

AN ACT concerning

Death Penalty - Mentally Retarded

FOR the purpose of prohibiting a person found guilty of murder in
the first degree from being sentenced to death if the person
is found to have been establishes by a preponderance of the
evidence that the person was mentally retarded at the time
the murder was committed; and providing for the application
of this Act.

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