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PARRIS N. GLENDENING, Governor
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Ch. 65
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(i) A professional organization or society that performs activities in good faith
in furtherance of the purposes of this section is not subject to criminal or civil liability
under the Maryland Anti-Trust Act for those activities.]
SECTION 2. AND BE IT FURTHER ENACTED, That Section(s) 19-137
through 19-139, respectively, of Article - Health - General of the Annotated Code of
Maryland be renumbered to be Section(s) 19-136 through 19-138, respectively.
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2000.
Approved April 25, 2000.
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CHAPTER 65
(Senate Bill 191)
AN ACT concerning
Sales and Use Tax Exemption - Property Used in a Production Activity
FOR the purpose of clarifying the type of property used in a production activity that
is exempt from sales and use tax; and specifying that certain foundations for
machinery and equipment and certain items required for air and water pollution
control are exempt from the sales and use tax.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-210(b)
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
(As enacted by Chapter 4 of the Acts of the General Assembly of 1997)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
11-210.
(b) The sales and use tax does not apply to a sale of:
(1) tangible personal property used directly and predominantly in a
production activity at any stage of operation on the production activity site from the
handling of raw material or components to the movement of the finished product, IF
THE TANGIBLE PERSONAL PROPERTY IS NOT INSTALLED SO THAT IT BECOMES REAL
PROPERTY; [or]
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- 593 -
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