WILLIAM DONALD SCHAEFER, Governor

Ch. 254

2.        that, at the time of purchase, is part of a fleet of rental trucks
owned by the same person, at least 5 of which meet the criteria in subitem (i) of this item;
[and] OR

3.       THAT, AT THE TIME OF PURCHASE, IS PART OF A FLEET
OF MULTIPURPOSE PASSENGER VEHICLES OWNED BY THE SAME PERSON, AT LEAST
5 OF WHICH MEET THE CRITERIA IN SUBITEM (I) OF THIS ITEM;

(iii) for which the owner does not provide a driver; and

(IV) THAT, IF THE VEHICLE IS A PASSENGER CAR OR
MULTIPURPOSE PASSENGER VEHICLE, WILL NOT BE USED TO TRANSPORT
INDIVIDUALS OR PROPERTY FOR HIRE; AND

(2)     "rental [truck] VEHICLE" does not include:

(i) a dump truck, as described in § 13-919 of the Transportation
Article;

(ii) a tow truck, as described in § 13-920 of the Transportation Article;
or

(iii) a farm vehicle exempt from the sales and use tax under § 11-201 (a)
of this title.

(b)     A vendor is allowed a credit against the sales and use tax equal to the amount
that the vendor pays as excise tax imposed on a rental [truck] VEHICLE under § 13-809
of the Transportation Article.

(c)     Within 3 years after the due date of the sales and use tax return for the period
during which the excise tax was paid, a vendor shall complete and file, with a sales and
use tax return, a claim form for a credit under subsection (b) of this section.

Article—Transportation

3-215.

(b) The tax levied and imposed by this section consists of that part of the
following taxes that are retained to the credit of the Department after distributions to the
political subdivisions:

(1) The motor fuel tax revenue distributed under §§ 2-1103(2) and
2-1104(1) of the Tax—General Article;

(2)     The income tax revenue distributed under §§ 2-614 and 2-617(1) of the
Tax—General Article; [and]

(3) The excise tax imposed on vehicles by Part II of Title 13, Subtitle 8, of
this article; AND

(4)     THE SALES TAX REVENUE DISTRIBUTED UNDER § 2-1303 OF THE TAX
GENERAL ARTICLE.

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