State Department of Assessments & Taxation v. Consolidation Coal Sales Co.

In this case, we must determine whether Consolidated Coal Sales Company (hereinafter “CCSC”) is entitled to a manufacturer’s exemption from personal property taxation pursuant to Maryland Code, Section 7-225 of the Tax-Property Article (1985, 2001 Repl.Vol.), which excludes storage, shipping, and receiving facilities from receiving the exemption. After deciding that CCSC is a storage, shipping, and receiving facility and that CCSC’s “blending” activities do not constitute “manufacturing” as it is defined by Section l-101(r) of the Tax-Property Article, the Tax Court concluded that CCSC does…