Comptroller of the Treasury v. Washington National Arena Ltd. Partnership

ADKINS, Judge.

The principle issue before this court is whether equipment and ticket stock needed in printing Capital Centre admission tickets are used in the sale or resale of tangible personal property, thus escaping taxation under the Use and Retail Sales Tax Acts.

Appellee Washington National Arena Limited Partnership (Washington), operator of the Capital Centre in Landover, produces computerized tickets for entertainment events there and at other locations. This is done by using blank stock that Washington purchases from an out-of-state vendor and equipment that it rents from Capital…