Legal Opinion
Baltimore Country Club, Inc. v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided June 24, 1974No. [No. 249, September Term, 1973.]PublishedCited by 9 opinions
1Opinion of the CourtMurphy, C. J.
The Maryland Retail Sales Tax Act, Maryland Code (1969 Repl. Vol.) Art. 81, § 324 et seq., provides in § 325 that “ [f]or the privilege of selling certain, tangible personal property at retail ... a vendor shall collect from the purchaser a tax ... on the price of each separate retail sale made in this State . ...” A “retail sale” is defined in § 324 (f) to include:
“The sale of alcoholic beverages regardless of the place of consumption; and the sale of any meals, food or drink for human consumption on the premises where sold.. ..”
The Baltimore Country Club, Inc. (the Club) sells alcoholic…
2Cases cited12 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Youngstown Club v. PorterfieldOhio Supreme Court · 1970
- Lane Construction Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1962
- Central Credit Union of Maryland v. Comptroller of TreasuryCourt of Appeals of Maryland · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- C & P TELEPHONE CO. OF MD. v. Director of Finance, City Council of BaltimoreCourt of Appeals of Maryland · 1996
- Montgomery County v. Maryland Soft Drink Ass'nCourt of Appeals of Maryland · 1977
- Big Foot Country Club v. Department of RevenueWisconsin Supreme Court · 1975
- Northampton Corp. v. Washington Suburban Sanitary CommissionCourt of Appeals of Maryland · 1976
- Controller v. Pleasure Cove Yacht Club, Inc.Court of Appeals of Maryland · 1994
4 more not listed; retrieve them via the Exa API.