COMPTROLLER v. DISCLOSURE

No. 46, September Term, 1995.

340 Md. 675 (1995)

COMPTROLLER OF THE TREASURY v. DISCLOSURE, INC.

Court of Appeals of Maryland.

December 4, 1995.


Attorney(s) appearing for the Case

Deborah B. Bacharach, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General; Sheldon H. Laskin and Gaylin Soponis, Assistant Attorneys General, on brief) Baltimore, for Appellant.

Paula M. Junghans (Martin, Junghans, Snyder & Bernstein, P.A., on brief), Baltimore, for Appellee.

Argued before MURPHY, C.J., and ELDRIDGE, RODOWSKY, CHASANOW, KARWACKI, BELL and RAKER, JJ.


MURPHY, Chief Judge.

This case involves the scope of Maryland's exemption from sales and use taxes for equipment used in manufacturing. We must determine whether activities which would be considered "manufacturing" when the entire manufacturing process is performed by one company are to be denied the status of "manufacturing" when the final stage of the manufacturing process is performed under contract by an outside supplier. We hold that work performed by the outside...

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