CENTRAL CREDIT UNION OF MARYLAND v. COMPTROLLER OF TREASURY

[No. 387, September Term, 1965.]

243 Md. 175 (1966)

220 A.2d 568

CENTRAL CREDIT UNION OF MARYLAND v. COMPTROLLER OF THE TREASURY

Court of Appeals of Maryland.

Decided June 21, 1966.


Attorney(s) appearing for the Case

James R. Brown, III, for appellant.

Thomas P. Perkins, III, Assistant Attorney General, and Edward F. Engelbert, Chief, Retail Sales Tax Division, with whom was Thomas B. Finan, Attorney General, on the brief, for appellee.

The cause was argued before PRESCOTT, C.J., HORNEY, MARBURY, OPPENHEIMER and McWILLIAMS, JJ.


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

The question in this case is whether sales of tangible personal property to a state chartered credit union are exempt from the imposition of the Maryland Retail Sales Tax. Central Credit Union of Maryland (Central) is a credit union organized under the laws of the State of Maryland whose membership consists solely of officers, directors, committeemen and employees of other federal and state chartered credit unions...

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