MACKE CO. v. COMPTROLLER

No. 24, September Term, 1984.

302 Md. 18 (1984)

485 A.2d 254

THE MACKE COMPANY ET AL. v. COMPTROLLER OF THE TREASURY.

Court of Appeals of Maryland.

December 26, 1984.


Attorney(s) appearing for the Case

James E. Carbine, Baltimore (Monica L. Newman, Baltimore, on the brief), for appellant.

Linda Koerber Boyd, Asst. Atty. Gen., Baltimore (Stephen H. Sachs, Atty. Gen., Baltimore, on the brief), for appellee.

Argued before MURPHY, C.J., SMITH, ELDRIDGE, COLE, RODOWSKY and COUCH, JJ., and JAMES C. MORTON, Jr., Associate Judge of the Court of Special Appeals (retired), Specially Assigned.


ELDRIDGE, Judge.

The issue before this Court is whether certain paper and plastic products1 purchased by the Macke Company and Macke Company of Baltimore (Macke) were resold to Macke's customers within the meaning of Maryland Code (1957, 1980 Repl.Vol., 1984 Cum.Supp.), Art. 81, §§ 372(d)(1) and 324(f)(i), thus excluding Macke's purchase of those products from the Maryland Use Tax.

The undisputed facts show that Macke...

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