Chesapeake & Potomac Telephone Co. v. Comptroller of the Treasury

COLE, Judge.

Maryland imposes a five percent tax (commonly known as the “use tax”) on the “use, storage or consumption in this State of tangible personal property purchased within or without this State----” Md.Code (1980 Repl.Vol., 1987 Cum. Supp.) Art. 81, § 373(a).1 This case concerns a telephone company’s claims for refund of “use taxes” paid in connection with telephone directories distributed to its customers. We set forth the pertinent facts.

*5The Chesapeake and Potomac Telephone Company of Maryland (C & P) is required to supply its customers with yearly editions of telephone directories…