COMPTROLLER OF TREASURY v. WASHINGTON NAT'L ARENA LTD. P'SHIP.

No. 746, September Term, 1985.

66 Md. App. 416 (1986)

504 A.2d 666

COMPTROLLER OF THE TREASURY v. WASHINGTON NATIONAL ARENA LIMITED PARTNERSHIP ET AL.

Court of Special Appeals of Maryland.

Certiorari Denied May 21, 1986.


Attorney(s) appearing for the Case

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

Jonathan D. Cahn and John R. Risher, Jr. (Alan S. Dubin and Arent, Fox, Kintner, Plotkin & Kahn, on brief), Washington, D.C., for appellees.

Argued before ADKINS, BLOOM and WENNER, JJ.


ADKINS, Judge.

The principle issue before this court is whether equipment and ticket stock needed in printing Capital Centre admission tickets are used in the sale or resale of tangible personal property, thus escaping taxation under the Use and Retail Sales Tax Acts.

Appellee Washington National Arena Limited Partnership (Washington), operator of the Capital Centre in Landover, produces computerized tickets for entertainment events there and at other locations...

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