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IBM v. DEP'T OF ASSESS. & TAX.

No. 74, September Term, 1986.

312 Md. 215 (1988)

539 A.2d 632

INTERNATIONAL BUSINESS MACHINES CORPORATION v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION.

Court of Appeals of Maryland.

April 4, 1988.

Attorney(s) appearing for the Case

Morris Rosenberg and Michael S. Scher (Tydings & Rosenberg, on the brief), Baltimore, for appellant.

Kaye Brooks Bushel, Asst. Atty. Gen. (Stephen H. Sachs, Atty. Gen., on the brief), Baltimore, for appellee.

Argued before MURPHY, C.J., ELDRIDGE, COLE, COUCH the McAULIFFE, JJ., and MARVIN H. SMITH and CHARLES E. ORTH, Jr., Associate Judges of the Court of Appeals of Maryland (retired) Specially Assigned.

COLE, Judge.

The appellant, International Business Machines Corporation (IBM), a manufacturer of business computers, uses its own computers to conduct internal IBM business operations throughout the country. The appellee, State Department of Assessments and Taxation (the Department), is required to impose a personal property tax on IBM property used by the manufacturer in its business. This case concerns a dispute over the amount of the personal property tax IBM is...

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