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FARBER'S, INC. v. COMPTROLLER OF TREASURY

[No. 375, September Term, 1971.]

266 Md. 44 (1972)

291 A.2d 658

FARBER'S, INC. v. COMPTROLLER OF THE TREASURY OF THE STATE OF MARYLAND

Court of Appeals of Maryland.

Decided June 12, 1972.

Attorney(s) appearing for the Case

Michael J. Abromaitis for appellant.

William J. Rubin, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued before BARNES, McWILLIAMS, SINGLEY, SMITH and DIGGES, JJ., and ROBERT E. CLAPP, JR., Associate Judge of the Sixth Judicial Circuit, specially assigned.

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

This is a dispute over whether appellant, Farber's, Inc. (Farber's), is entitled to a refund of $21.17 of retail sales tax paid. It obviously has implications beyond that amount or it would not be here.

The question presented may be summarized: Should a vendor on credit (installment sale or otherwise) who remits to the Comptroller monthly the entire retail sales tax on...

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