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COMPTROLLER v. EQUITABLE TR. CO.

[No. 147, September Term, 1982.]

296 Md. 459 (1983)

464 A.2d 248

COMPTROLLER OF THE TREASURY v. EQUITABLE TRUST COMPANY

Court of Appeals of Maryland.

Decided August 11, 1983.

Attorney(s) appearing for the Case

John K. Barry, Assistant Attorney General, with whom was Stephen H. Sachs, Attorney General, on the brief, for appellant.

Paul E. Burke, Jr., with whom were McKenney, Thomsen & Burke on the brief, for appellee.

Amicus curiae brief of Data Processing Management Association filed. William W. Cahill, Jr., Robert W. Baker, Jr., Desmond D. Connall, Jr. and Weinberg & Green on the brief.

The cause was argued before MURPHY, C.J., and SMITH, ELDRIDGE, COLE, DAVIDSON, RODOWSKY and COUCH, JJ.

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

This is a sales tax case. It involves computer programs in the business data processing field. At issue is how the computer program license transactions presented here are to be conceptualized under the statute which reaches sales of "any tangible personal property." Md. Code (1957, 1980 Repl. Vol.), Art. 81, § 324 (f). Did the taxpayer, a computer user, acquire from the proprietors of canned, transactional computer...

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