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BALTO. COUNTRY CLUB v. COMPTROLLER OF TREASURY

[No. 249, September Term, 1973.]

272 Md. 65 (1974)

321 A.2d 308

BALTIMORE COUNTRY CLUB, INC. v. COMPTROLLER OF THE TREASURY

Court of Appeals of Maryland.

Decided June 24, 1974.

Attorney(s) appearing for the Case

W. Hamilton Whiteford and John A. Hayden, III, with whom were Ascanio S. Boccuti and Whiteford, Taylor, Preston, Trimble & Johnston on the brief, for appellant.

William J. Rubin, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued before MURPHY, C.J., and SINGLEY, SMITH, DIGGES, LEVINE, ELDRIDGE and O'DONNELL, JJ.

MURPHY, C.J., delivered the opinion of the Court.

The Maryland Retail Sales Tax Act, Maryland Code (1969 Repl. Vol.) Art. 81, § 324 et seq., provides in § 325 that "[f]or the privilege of selling certain tangible personal property at retail... a vendor shall collect from the purchaser a tax ... on the price of each separate retail sale made in this State...." A "retail sale" is defined in § 324 (f) to...

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