Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1947-06-12
ManyArticles
Are Subject.
To Sales Tax

Although many necessities will
be excluded from the sales tax,
becoming effective on and after
July 1, every resident will, to some
extent, become amenable to this
new form Of taxation. Food for
human consumption off the pre-
misses where sold is excluded but
even many of the usual purchases
made at grocery store will be in
included, such as brooms, floor po-
fish, soap, waxed paper and many
other articles necessary to the
average housewife, providing the
purchase is in excess of 8 cents.
Providing separate articles are not
purchased in different departments
of store, it will be necessary for
the clerk to estimate the total tax
on all articles purchased, rather
than on each article.
On each sale, ranging in price
from &c to SOC, the tax will be 10;
on each sale where the price is Sic
to 81, both inclusive, the tax will
be &c and on each purchase in ex-,
cess Of 81, the tax will be lie addi-
tional on each Soc or fraction
thereof.
AS counterpart of the Sales
Tax, there is a "Use Tax" which
in effect places tax on certain
purchases of personal property,
made by Maryland citizens outside
of the State Of Maryland, when
that personal property is to be
used or consumed within the state.
Every corporation, partnership
or person engaged in the business
of making retail sales of tangible
personal property must register
and obtain license from the comp
troller of the state before July 1.
An application for alicense may be
obtained from the Retail Sales Tax
Division, Is w. Baltimore st.,
Baltimore, or from the clerks Of
the courts in the counties.
1t shall be unlawful for any re-
tail dealer to absorb any part Of
the tax or advertise, in any way,
that any part Of it will not be
added to the ceiling price Of the
article to be sold.
Exemptions from the sales tax
include sales to the State Of
Maryland or any Of it's political
subdivisions, sales where purchase
price Is less than nine cents, sales
of food for human consumption off
the premises where sold, sales Of
motor vehicle fuel, casual and iso-
lated sales in which the vendor is
not regularly engaged in the busi-
ness Of selling tangible personal
property, sales which are not with
in the taxing power of this State
under the Constitution Of the Unit
ed States, sales Of new or used
motor vehicles, sales of livestock,
poultry, seeds, feeds and fertilizer
for agricultural purposes, sales 10
any person operating a non-profit
religious, charitable, scientific, IL
terary or educational institution
when such tangible personal pro-
perry is purchased for use in
carrying on the work Of such insti-
tuition, sales by manufactures Of
their own products to the other
merchants for the purpose Of re-
sale and sales Of drugs or medical
supplies by hospitals and physi-
clans to patients. No tax Is eharg-
ed on services rendered by physi-
clans, dentists, BARRIERS, beauticians
or for any other services Of like
nature. Sales Of food, drink and
entertainment in restaurants, cafes
and night clubs are taxable, II the
food and drink are consumed on
the premises, while entertainment
charges are taxable unless listed