Ch. 286                                    1995 LAWS OF MARYLAND

(ii) On the exterior and interior; where appropriate, of the historic
structures.

(b) The easement must be in form and substance acceptable to the trust and
the extent of the interest to be encumbered must be acceptable to the Trust.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 1995.

Approved May 9, 1995.

CHAPTER 286
(House Bill 796)

AN ACT concerning

Sales and Use Tax - Medical Equipment

FOR the purpose of exempting from the sales and use tax certain medical equipment that
is furnished pursuant to a doctor's order; and repealing a certain exemption under
the sales and use tax for sickroom equipment that the Comptroller defines by
regulation. under certain circumstances; and generally relating to the sales and use
tax on medical equipment.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-211(b)(15)
Annotated Code of Maryland
(1988 Volume and 1994 Supplement)

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

Article - Tax - General

11-211.

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

(15) [any other sickroom equipment that the Comptroller defines by
regulations] OR MEDICAL EQUIPMENT THAT IS FURNISHED PURSUANT TO A
DOCTOR'S ORDER TOR USE IN AN INDIVIDUAL'S RESIDENCE OR ON AN
INDIVIDUAL'S PERSON: THAT:

(I)     CAN WITHSTAND REPEATED USE;

(II)    IS USED EXCLUSIVELY TO SERVE A MEDICAL PURPOSE;

(III)   IS NOT USEFUL TO A PERSON IN THE ABSENCE OF ILLNESS OR
INJURY; AND

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