Carbond, Inc v. Comptroller

Carbond, Inc. v. Comptroller of the Treasury, No. 2767, September Term, 2018. Opinion by Zarnoch, J. TAX – STATUTORY INTERPRETATION – ADMISSIONS AND AMUSEMENT TAX Appellants’ electronic gaming devices—being refrigerator-sized machines that entertained customers with spinning wheels and lights, and licensed as “coin-operated amusement devices”—were subject to the Admissions and Amusement Tax as “games of entertainment” within the meaning of the Tax-General Article. TAX – STATUTORY INTERPRETATION – ADMISSIONS AND AMUSEMENT TAX The General Assembly’s addition of the phrase “game of…