Ch. 1                                       1992 LAWS OF MARYLAND

(i) a transfer of title to tangible personal property after its use as
facilities, tools, tooling, machinery, or equipment, including dies, molds, and patterns, if:

1.       at the time of purchase, the buyer is obligated, under the
terms of a written contract, to make the transfer; and

2.       the transfer is made for the same or greater consideration to
the person for whom the buyer manufactures goods or performs work; [or]

(ii) a sale of tangible personal property if the buyer intends to:

1.       resell the tangible personal property in the form that the
buyer receives or is to receive the property;

2.       use or incorporate the tangible personal property in a
production activity as a material or part of other tangible personal property to be
produced for sale; [or]

3.       consume the tangible personal property directly and
predominantly in a production activity by destroying, using up, or wearing out the
property, other than through obsolescence, to the extent that the property cannot be
rendered fit for further use in a production activity, if the consumption occurs within 1
year after the property is first used in a production activity; OR

4.       TRANSFER THE TANGIBLE PERSONAL PROPERTY
AS A PART OF A TAXABLE SERVICE TRANSACTION; OR

(III) A SALE OF A TAXABLE SERVICE IF THE BUYER
INTENDS TO RESELL THE TAXABLE SERVICE IN THE FORM THAT THE
BUYER RECEIVES OR IS TO RECEIVE THE SERVICE.

(f) (1) "Sale" means a transaction for a consideration whereby:

[(1)](I) title or possession of property is transferred or is to be transferred
absolutely or conditionally by any means, including by lease, rental, royalty agreement, or
grant of a license for use; or

[(2)] (II) a person performs a service for another person.

(2) "SALE" DOES NOT INCLUDE A TRANSACTION WHEREBY AN
EMPLOYEE PERFORMS A SERVICE FOR THE EMPLOYEE'S EMPLOYER.

(j) "Taxable service" means:

(1)     fabrication, printing, or production of tangible personal property by
special order; [or]

(2)     commercial cleaning or laundering of textiles for a buyer who is engaged
in a business that requires the recurring service of commercial cleaning or laundering of
the textiles;

(3)     CLEANING OF A COMMERCIAL OR INDUSTRIAL BUILDING;

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