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COMPTROLLER v. WORLD INNS

No. 147, September Term, 1985.

310 Md. 154 (1987)

528 A.2d 477

COMPTROLLER OF THE TREASURY v. WORLD INNS, INC. T/A BEST WESTERN MOTELS.

Court of Appeals of Maryland.

July 28, 1987.

Attorney(s) appearing for the Case

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

Kevin J. Leonard (Michael Lewis Freilich, on brief), Towson, for appellee.

James J. Hanks, Jr., Arthur F. Fergenson and Weinberg & Green, Baltimore, on brief, amicus curiae Brief National Car Rental System, Inc.

Argued before MURPHY, C.J., SMITH, ELDRIDGE, COLE, RODOWSKY, COUCH and McAULIFFE, JJ.

COLE, Judge.

We are asked today to decide whether a government employee who pays for the rental of a hotel room with personal funds while on government business may be required to pay Maryland retail sales tax.

The facts giving rise to this issue may be summarized as follows. The Comptroller of the Treasury (Comptroller) levied an assessment against World Inns, Inc. (World Inns) for the period from July 1, 1977 through June 30, 1981. This assessment was based...

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