WILLIAM DONALD SCHAEFER, Governor                            Ch. 1

Article - Tax - General

2-1602.

After making the distribution required under § 2-1601 of this subtitle, the
Comptroller shall distribute [6/16] 26/36 of the remaining tobacco tax revenue to the
General Fund of the State.

12-105.

The tobacco tax rate is:

(1)      [8] 18 cents for each package of 10 or fewer cigarettes;

(2)      [16] 36 cents for each package of at least 11 and not more than 20
cigarettes;

(3)      [0.8 of a cent] 1.8 CENTS for each cigarette in a package of more than
20 cigarettes; and

(4)      [0.8 of a cent] 1.8 CENTS for each cigarette in a package of free sample
cigarettes.

12-303.

(b) The Comptroller shall allow a licensed wholesaler a discount of [2.7%]
1.36% of the purchase price of tax stamps.

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

Article - Tax - General

11-101.

(B-1)(l) "CLEANING OF A COMMERCIAL OR INDUSTRIAL BUILDING"
MEANS THE FOLLOWING SERVICES PERFORMED TO A COMMERCIAL OR
INDUSTRIAL BUILDING:

(I)     FLOOR, CARPET, WALL, WINDOW, CEILING, AND
EXTERIOR CLEANING; AND

(II)    JANITORIAL SERVICES.

(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.

(e)     (3) "Retail sale" does not include:

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