Comptroller of the Treasury v. Maryland State Bar Ass'n
Court of Appeals of Maryland
1Opinion of the Court
MURPHY, Chief Judge.
Maryland Code (1957, 1980 RepLVol.) Art. 81, § 326(i) provides an exemption from the State’s sales tax for purchases of tangible personal property made “for use in carrying on the work” of a “nonprofit religious, charitable, or educational institution or organization.” This case arises from the Maryland Tax Court’s decision to discontinue the sales tax exemption which the Maryland State Bar Association previously enjoyed under § 326(i). 1
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The Maryland State Bar Association, Inc. (MSBA) is a nonprofit corporation organized, according to its charter, for the purposes of…
Also in this document: Concurrence.
2Cases cited24 opinions
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- State Insurance Commissioner v. National Bureau of Casualty UnderwritersCourt of Appeals of Maryland · 1967
- Supervisor of Assessments v. Asbury Methodist Home, Inc.Court of Appeals of Maryland · 1988
- Katzenberg v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1971
- City of Nome v. Catholic Bishop of Northern AlaskaAlaska Supreme Court · 1985
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3Cited by8 opinions
- Holiday Spas v. Montgomery County Human Relations CommissionCourt of Appeals of Maryland · 1989
- 318 North Market Street, Inc. v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 1989
- State Department of Assessments & Taxation v. North Baltimore Center, Inc.Court of Special Appeals of Maryland · 2000
- Comptroller of Md. v. Broadway ServicesCourt of Special Appeals of Maryland · 2021
- State Department of Assessment & Taxation v. North Baltimore Center, Inc.Court of Appeals of Maryland · 2000
3 more not listed; retrieve them via the Exa API.