Maryland Recreational Vehicle Dealers Ass'n v. Comptroller of Treasury

MOYLAN, Judge.

Appellant, Maryland Recreational Vehicle Dealers Association, Inc. (Dealers Association) has taken this appeal from a judgment of the Circuit Court for Baltimore County affirming a decision of the Maryland Tax Court. The tax court had affirmed a Hearing Officer’s denial of the Dealers Association refund claims. The sole issue before us is whether the tax court’s holding, that the gross receipts from the sales of tickets to the annual Recreational Vehicle Dealers Show are subject to the Admissions and Amusement Tax set out in Md.Ann.Code Art. 81, § 402(a)(l)(i), is erroneous as a…