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C & P TELEPHONE v. COMPTROLLER

No. 143 September Term, 1987.

317 Md. 3 (1989)

561 A.2d 1034

THE CHESAPEAKE AND POTOMAC TELEPHONE COMPANY OF MARYLAND v. COMPTROLLER OF THE TREASURY, RETAIL SALES TAX DIVISION.

Court of Appeals of Maryland.

July 31, 1989.

Attorney(s) appearing for the Case

T. Scott Basik and Charles R. Moran (Semmes, Bowen & Semmes, all on brief) Baltimore, for appellant.

Deborah B. Bacharach, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., Linda Koerber Boyd, and Gaylin Soponis, Asst. Attys. Gen., all on brief) Baltimore, for appellee.

Argued before MURPHY, C.J., and ELDRIDGE, COLE, RODOWSKY, McAULIFFE, ADKINS and BLACKWELL, JJ.

COLE, Judge.

Maryland imposes a five percent tax (commonly known as the "use tax") on the "use, storage or consumption in this State of tangible personal property purchased within or without this State...." Md. Code (1980 Repl.Vol., 1987 Cum. Supp.) Art. 81, § 373(a).1 This case concerns a telephone company's claims for refund of "use taxes" paid in connection with telephone directories distributed to its customers. We set forth the...

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