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FRANK J. KLEIN v. COMPTROLLER

[No. 194, September Term, 1963.]

233 Md. 490 (1964)

197 A.2d 243

FRANK J. KLEIN & SONS, INC. v. COMPTROLLER OF THE TREASURY

Court of Appeals of Maryland.

Decided February 7, 1964.

Attorney(s) appearing for the Case

Edward Pierson and Robert F. Fischer, with whom were Pierson & Pierson on the brief, for the appellant.

Russell R. Reno, Jr., Assistant Attorney General, and Edward F. Engelbert, Chief, Retail Sales Tax Division, with whom was Thomas B. Finan, Attorney General, on the brief, for the appellee.

The cause was argued before BRUNE, C.J., and HENDERSON, PRESCOTT, HORNEY and SYBERT, JJ.

HENDERSON, J., delivered the opinion of the Court.

This case presents the narrow question whether under the Maryland sales and use tax law, the tax is properly collectible upon "cash discounts" granted to the taxpayer by its suppliers for payment of the purchase price of various articles of personal property within a stated period of time.

The appellant is engaged in business as a contractor supplying and installing...

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