Ch. 685                                        1994 LAWS OF MARYLAND

BY adding to

Article - Tax - General                                                           

Section 11-101(e)

Annotated Code of Maryland

(1988 Volume and 1993 Supplement)                                                                             

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY. OF
MARYLAND, That Section(s) 11-101(e) through (1), respectively, of Article - Tax -
General of the Annotated Code of Maryland be renumbered to be Section(s) 11-101(f)
through (m), respectively.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:                                                                                                                           

Article - Tax - General

11-101.

(d) (1) "Production activity" means:

(i) except for processing food or a beverage by a retail food vendor,
assembling, manufacturing, processing, or refining tangible personal property for resale;

(ii) generating electricity; [and]

(iii) laundering, maintaining, or preparing textile products for rental;

(IV) PRODUCING OR REPAIRING PRODUCTION MACHINERY OR
EQUIPMENT.

(2) "Production activity" does not include:

(i) servicing or repairing tangible personal property, EXCEPT FOR
SERVICING OR REPAIRING PRODUCTION MACHINERY OR EQUIPMENT;

(ii) maintaining tangible personal property, except textile products for
rental; or                                                                                                           

(iii) providing for the comfort or health of employees.

(E) "PRODUCTION MACHINERY OR EQUIPMENT" MEANS MACHINERY OR
EQUIPMENT USED IN A PRODUCTION ACTIVITY.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 1991.

SECTION, 3. AND BE IT FURTHER ENACTED, That this Act shall take effect
January 1, 1995, contingent on a downward adjustment in estimated revenues of not less
than $1,000,000 being incorporated into a Supplemental Budget and enacted with the
Annual Budget for Fiscal Year 1995 for the purpose of financing the provisions of this

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