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COMPTROLLER OF THE TREASURY v. C. & P. TEL.

[No. 187, September Term, 1965.]

241 Md. 345 (1966)

216 A.2d 717

COMPTROLLER OF THE TREASURY, STATE OF MARYLAND v. THE CHESAPEAKE AND POTOMAC TELEPHONE COMPANY OF MARYLAND

Court of Appeals of Maryland.

Decided February 9, 1966.

Attorney(s) appearing for the Case

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 the appellant.

Walker Lewis, with whom were Frank M. Steadman, Jr., Howard C. Anderson and Clifford Davis, Jr., on the brief, for the appellee.

The cause was argued before MARBURY, OPPENHEIMER and BARNES, JJ., and EVANS and CHILDS, JJ., Associate Judges of the Fifth Judicial Circuit, both specially assigned.

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

At issue is whether appellee, The Chesapeake and Potomac Telephone Company (Telephone Company), is subject to Maryland retail sales tax on the money received from certain subscribers for the use of private line teletypewriter facilities. The appellant, Comptroller of the Treasury, claims that this money is payment for the rental of tangible personal property (equipment) and is subject to the tax under the following...

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