Suburban Propane Gas Corp. v. Tawes

This is an appeal by Suburban Propane Gas Corporation, the taxpayer, appellant, from an order-of the Circuit Court for Montgomery County, affirming a final determination of the Comptroller of the Treasury, (the Comptroller), appellee.

The taxpayer, a body corporate, filed an application for exemption from the use tax of cylinders, meters, regulators, valves, cylinder caps, delivery truck cylinders, and miscellaneous items used in the sale of propane gas, under the provisions of Code, (1951), Article 81, Section 370 (f), and Rule 62 of the Comptroller relating to the Maryland Retail Sales and…