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C & P TELEPHONE CO. v. COMPTROLLER OF TREASURY

No. 1699, September Term, 1986.

72 Md. App. 293 (1987)

528 A.2d 536

CHESAPEAKE AND POTOMAC TELEPHONE COMPANY OF MARYLAND v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

Certiorari Granted December 10, 1987.

Attorney(s) appearing for the Case

Charles R. Moran and T. Scott Basik (Semmes, Bowen & Semmes, on the brief), Baltimore, for appellant.

Deborah B. Bacharach, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., Linda Koerber Boyd, and Gaylin Soponis, Asst. Attys. Gen., on the brief), Baltimore, for appellee.

Argued before WILNER, ALPERT and ROBERT M. BELL, JJ.

WILNER, Judge.

Maryland imposes a 5% tax on the "use, storage or consumption in this State of tangible personal property purchased within or without this State...." Md. Code Ann. art. 81, § 373(a). The tax is commonly referred to as a "use tax."

The Chesapeake and Potomac Telephone Company of Maryland (C & P) paid that tax to the Comptroller on the cost of the telephone directories that it caused to be printed and distributed to its customers between...

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