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CHESAPEAKE INDUSTRIAL LEASING CO. INC. v. COMPTROLLER

No. 119, September Term, 1992.

331 Md. 428 (1993)

628 A.2d 234

CHESAPEAKE INDUSTRIAL LEASING COMPANY, INC. v. COMPTROLLER OF THE TREASURY.

Court of Appeals of Maryland.

Reconsideration Denied July 21, 1993.

Attorney(s) appearing for the Case

William M. Davidow, Jr. (Whiteford, Taylor & Preston, Baltimore), Robert E. Polack, Towson, all on brief, for appellant.

Deborah B. Bacharach, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., Sheldon H. Laskin, Gaylin Soponis, Asst. Attys. Gen., all on brief), Baltimore, for appellee.

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

CHASANOW, Judge.

In 1947, the Maryland General Assembly first enacted the Retail Sales Tax Act, the present form of which is now codified at Maryland Code (1988, 1992 Cum.Supp.), Tax-General Article, §§ 11-101 et seq. Under this original Act, leases of tangible personal property were not subject to sales tax. In 1955, however, the General Assembly amended the Act to include a lease of tangible personal property within the statutory definition of a...

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