Ch. 795                                       LAWS OF MARYLAND

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

Approved May 25, 1989.

CHAPTER 795

(House Bill 305)

AN ACT concerning

Sales Tax - Exemption for Medical Records

FOR the purpose of exempting from the retail sales and use tax
the sale of medical records by a physician or hospital to a
patient or the patient's representative.

BY repealing and reenacting, with amendments,

Article - Tax - General
Section ll-211(a)
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.

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

(1)  a sale, to or by a physician or hospital, of
drugs or medical supplies;

(2)  a sale of medicine; [or]

(3)  a sale of disposable medical supplies; OR

(4)  A SALE OF A PATIENT'S MEDICAL RECORDS BY A
PHYSICIAN OR HOSPITAL TO THE PATIENT OR THE PATIENT'S
REPRESENTATIVE.

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

Approved May 25, 1989.

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