FURNITURELAND SOUTH, INC. et al.,
v.
COMPTROLLER OF THE TREASURY OF THE STATE of Maryland.
Court of Appeals of Maryland.https://leagle.com/images/logo.png
May 9, 2001.
Motion for Reconsideration Denied June 1, 2001.
Attorney(s) appearing for the Case
H. Bryan Ives, III (Lee R. Rimler and John A. Stoker of Alston & Bird, L.L.P., Charlotte, NC; Andrew H. Levine, Gerard R. Vetter of Goldman & Vetter, P.A., Baltimore) all on brief, and Kim D. Mann (Shawn Mann, L.L.P., on brief), Washington, DC, for appellants.
Deborah B. Bacharach, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General of Maryland, and Kathleen A. Morse, Assistant Attorney General, on brief), Baltimore, for appellee.
Paull Mines, General Counsel, Sheldon H. Laskin, Director, National Nexus Program, Washington, DC, brief of the Multistate Tax Commission filed on behalf of the appellee, amicus curiae.
Argued before BELL, C.J., and ELDRIDGE, RODOWSKY, RAKER, WILNER, CATHELL and HARRELL, JJ.
Court of Appeals of Maryland.
ELDRIDGE, Judge.
The instant case is a declaratory judgment action brought by the Comptroller of Maryland seeking a judicial determination that the defendants, two North Carolina corporations, are vendors within the meaning of Title 11 of the Tax-General Article of the Maryland Code and are, therefore, required to collect state sales and use taxes from their Maryland customers. Because the Comptroller failed to invoke and...
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