WM. PRESTON LANE, JR., GOVERNOR. 7

260. For the privilege of selling certain tangible personal
property at retail as defined above and for the privilege of
dispensing certain selected services defined as sales at retail
by Section 259 (f) of this sub-title, a vendor shall collect from
the purchaser a tax at the rate specified in this section on the
price of each separate retail sale made in this State on or
after the date of this Act. The tax imposed by this section
shall be paid by the purchaser and shall be computed subject
to the terms and conditions of Section 269 of this sub-title as
follows:

[(a) On each sale where the price is from fourteen cents
(14c) to fifty cents (50c), both inclusive, one cent (1c^) ;]

[(b)] (a) On each sale where the price is from fifty-one
(51c) to one dollar ($1), both inclusive, two cents (2c) ;

[(c)] (b) On each fifty cents (50c) of price or fraction
thereof in excess of one dollar (fi), one cent (1c).

261.

(b) Sales where the purchase price is less than [fourteen
cents (14c)] fifty-one cents (51c),

(c) Sales of meals or food for human consumption [in the
home or residence and sales of meals or food by churches and
religious organizations the net proceeds of which are used
exclusively for church or religious purposes] , regardless of
the place of consumption.

(1) Sales of medicines sold on prescriptions of physicians,
or medicines compounded, processed or blended by a druggist
offering the same for sale at retail, or sales of drugs or medical
supplies to physicians or hospitals or by physicians and hos-
pitals to patients in connection with medical treatments,
sales of baby oils and baby powders, and all other medicines
as this term may be defined by regulations of the Comptroller.

SEC. 2. And be it further enacted, That a new sub-section
be and it is hereby added to Section 261 of Article 81 of the
Annotated Code of Maryland (1947 Supplement), as amended,
title "Revenue and Taxes", sub-title "Retail Sales Tax Act",
heading "Exemptions"; said new section to follow immediately
after sub-section (r) and to be known as sub-section (s) of said
Section 261, and to read as follows:

261.

(r) Sales of soap, soap poivders, cleansing fluids and deter-
gents when purchased for home or personal use, excluding
toothpaste, tooth powder, shaving soap, shaving cream and
shaving powder.

SEC. 3. And be it further enacted, That this Act is hereby
declared to be an emergency measure and necessary for the