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STATE DEPARTMENT v. CONSUMER PROGRAMS

Nos. 107, 108, September Term, 1991.

331 Md. 68 (1993)

626 A.2d 360

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION v. CONSUMER PROGRAMS, INCORPORATED. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION v. M.C.N., INC.

Court of Appeals of Maryland.

June 24, 1993.

Attorney(s) appearing for the Case

David M. Lyon, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., both on brief), Baltimore, for appellants.

Ronald B. Rubin (Terry A. Bauman, Shea & Gould, all on brief), Washington, DC, for appellee in No. 107.

No argument on behalf of appellee in No. 108.

Philip M. Moilanen, Stanton, Bullen, Nelson, Moilanen & Klaasen, P.C., Jackson, MI, Peter Driscoll, Columbia, for Photo Marketing Ass'n Intern.

Argued before MURPHY, C.J., and ELDRIDGE, RODOWSKY, McAULIFFE, CHASANOW, KARWACKI and ROBERT M. BELL, JJ.

ELDRIDGE, Judge.

Consumer Programs, Inc. ("CPI"), and MCN, Inc., are "one hour" photo-finishing businesses. CPI is a national corporation with eleven separate locations in Maryland. CPI locates its operations in shopping malls. MCN, a family-owned business, has only one location. MCN is situated in a retail commercial area, although not in a mall. In its personal property tax return for 1987, CPI requested that its photo processing equipment and raw materials be granted...

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