Comptroller of Md. v. Atwood

Comptroller of Maryland v. William Atwood, No. 163, Sept. Term 2020. Opinion by Zic, J. TAX – MD. CODE ANN., TAX GEN. ARTICLE § 11-208(c)(1) – SALES AND USE TAX EXEMPTION – INTERSTATE COMMERCE Section 11-208(c)(1) of the Maryland Code, Tax – General Article provides that “an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross State lines in interstate or foreign commerce” is exempt from the State’s sales and use tax. The statute requires that, for an aircraft to qualify for the sales and use tax exemption, it must be used for a commercial or business…