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PHARMAKINETICS LAB., INC. v. COMPTROLLER OF TREASURY

No. 1413, September Term, 1984.

63 Md. App. 619 (1985)

493 A.2d 408

PHARMAKINETICS LABORATORIES, INC. v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

June 11, 1985.

Attorney(s) appearing for the Case

Christopher R. West, Baltimore (Gebhardt & Smith, Baltimore, on brief), for appellant.

Deborah B. Bacharach, Asst. Atty. Gen., Baltimore, (Stephen H. Sachs, Atty. Gen. and Linda Koerber Boyd, Asst. Atty. Gen., Baltimore, on brief), for appellee.

Argued before GILBERT, C.J., and McYLAN and BISHOP, JJ.

GILBERT, Chief Judge.

The appellant, Pharmakinetics Laboratories, Inc. (Pharmakinetics) claims that it is engaged in "research and development." Thus, it says, it is exempt from retail sales tax and use tax as to certain company purchases of materials. A hearing examiner for the Comptroller of the Treasury, the Maryland Tax Court, and the Circuit Court for Baltimore City (Allen, J.) have each in turn ruled that Pharmakinetics is not a research and development lab...

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