PARRIS N. GLENDENING, Governor                               Ch. 85

(5) "Premises" includes any building, grounds, parking lot, or other area
that:

(i) a food vendor owns or controls; or

(ii) another person makes available primarily for the use of the patrons
of 1 or more food vendors.

[(6) "Snack food" means:

(i) potato chips and sticks;

(ii) cornchips;

(iii) pretzels;

(iv) cheese puffs and curls;

(v) pork rinds;

(vi) extruded pretzels and chips;

(vii) popped popcorn;

(viii) nuts and edible seeds; or

(ix) snack mixtures that contain any 1 or more of the foods listed in
items (i) through (viii) of this paragraph.

(7)] (6) "Substantial grocery or market business" means a business at
which at least 10% of all sales of food are sales of grocery or market food items, not
including food normally consumed on the premises even though it is packaged to carry
out.

(c) (1) Except as provided in paragraph (2) of this subsection, the sales and use
tax does not apply to a sale of food for consumption off the premises by a food vendor
who operates a substantial grocery or market business at the same location where the
food is sold.

(2) The exemption under paragraph (1) of this subsection does not apply to:

(i) food that the vendor serves for consumption on the premises of the
buyer or of a third party; OR

(ii) food for immediate consumption [; or

(iii) snack food].

(G) (1) IN THIS SUBSECTION, "SNACK FOOD" MEANS:

(I)      POTATO CHIPS AND STICKS;

(II)     CORNCHIPS;
(III) PRETZELS;

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