AT&T v. COMPTROLLER

No. 111, Sept. Term, 2007.

950 A.2d 86 (2008)

405 Md. 83

AT&T COMMUNICATIONS OF MARYLAND, INC. v. COMPTROLLER OF the TREASURY.

Court of Appeals of Maryland.

June 12, 2008.


Attorney(s) appearing for the Case

Paul Walter (William C. Sammons and Craig R. Haughton of Tydings & Rosenberg LLP, Baltimore), on brief, for petitioner.

John K. Barry, Assistant Attorney General (Douglas F. Gansler, Attorney General of Maryland, and Gerald Langbaum, Assistant Attorney General, Annapolis), on brief, for respondent.

Argued before BELL, C.J., RAKER, HARRELL, BATTAGLIA, GREENE, and JOHN C. ELDRIDGE, (Retired, specially assigned) and DALE R. CATHELL, (Retired, specially assigned), JJ.


HARRELL, J.

I.

This case involves a sales and use tax imposed by Maryland on charges made by out-of-state vendors to Maryland consumers of telecommunications information services beginning with the area code "900." We are asked whether AT&T Communications of Maryland (AT&T), over whose long-distance lines the communications from out-of-state vendors were transmitted to Maryland consumers, was obligated to...

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