ROBERT L. EHRLICH, JR., Governor                             Ch. 430

11-105.

(a) Except as provided in subsection (b) SUBSECTIONS (B) AND (C) of this
section, a person who timely files a sales and use tax return is allowed, for the
expense of collecting and paying the tax, a credit equal to 0.9% of the gross amount of
sales and use tax that the person is to pay to the Comptroller.

[(b) (1) Subject to paragraph (2) of this subsection, the credit allowed under
this section is 1.2% of the first $6,000 of the gross amount of sales and use tax that
the person is to pay with each return.

(2) For a vendor who files or is eligible to file a consolidated return under
§ 11-502 of this title, the credit allowed under paragraph (1) of this subsection is 1.2%
of the first $6,000 of the gross amount of sales and use tax that the person is or would
be required to pay with the consolidated return.]

(B) FROM JULY 1, 2004 THROUGH JUNE 30, 2005, THE AMOUNT OF CREDIT
ALLOWABLE UNDER SUBSECTION (A) OF THIS SECTION IS 0.5%.

(C) FROM JULY 1, 2004 THROUGH JUNE 30, 2006:

(1)      THE CREDIT ALLOWED UNDER SUBSECTION (A) OF THIS SECTION IS
0.45% OF THE GROSS AMOUNT OF SALES AND USE TAX THAT THE PERSON IS TO PAY
TO THE COMPTROLLER; AND

(2)      THE CREDIT ALLOWED UNDER SUBSECTION (B) IS:

(I)      0.6% OF THE FIRST $6,000 OF THE GROSS AMOUNT OF SALES
AND USE TAX THAT THE PERSON IS TO PAY WITH EACH RETURN; OR

(II)     FOR A VENDOR DESCRIBED IN SUBSECTION (B)(2) OF THIS
SECTION, 0.6% OF THE FIRST $6,000 OF THE GROSS AMOUNT OF SALES AND USE TAX
THAT THE PERSON IS OR WOULD BE REQUIRED TO PAY WITH THE CONSOLIDATED
RETURN.

11-206.

(a) (1) In this section the following words have the meanings indicated.

(2) "Food for immediate consumption" means:

(i) food obtained from a salad, soup, or dessert bar;

(ii) party platters;

(iii) heated food;

(iv) sandwiches suitable for immediate consumption; or

(v) ice cream, frozen yogurt, and other frozen desserts, sold in
containers of less than 1 pint.

(3) "Facility for food consumption" does not include parking spaces for
vehicles as the sole accommodation.

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