Ch. 6

2007 Laws of Maryland

service;

"900", "976". "915", and other "900" type telecommunications

(6) custom calling service provided in connection with basic telephone

(8) pay per view television service:

(9) credit reporting;

(10) a security service, including:

          (i)   a detective, guard, or armored car service; and

(ii) a security systems service;

(11) a transportation service for transmission, distribution, or delivery
of electricity or natural gas, if the sale or use of the electricity or natural gas is subject

to the sales and use tax; [or]

(12) a prepaid telephone calling arrangement;

(13) A REPAIR SERVICE; OR

(14) A PARKING FACILITY OR SERVICE.

11-226.

[(a) The sales and use tax does not apply to the sale of the following electric
appliances that meet or exceed the applicable Energy Star efficiency requirements
developed by the United States Environmental Protection Agency and the United
States Department of Energy:

(1)       a clothes washer purchased on or after July 1, 2000, but before
July 1, 2003:

(2)       a room air conditioner purchased on or after January 1, 2001, but
before July 1, 2004: or

(3)       a standard size refrigerator purchased on or after July 1, 2001, but
before July 1, 2004.

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(5)

service;

(7)    a telephone answering service;