Phillips Harborplace, Inc. v. State Department of Assessments & Taxation

ADKINS, Judge.

Phillips Harborplace, appellant, operates a full menu seafood restaurant, cafeteria, raw bar, carry-out and market within Baltimore’s Harborplace pavilion. The restaurant kitchen and preparation rooms also serve the other facilities. About 40 percent of what the appellant sells constitutes crab dishes, including crab imperial, crab cakes and crab thermidore.

For the tax year 1981, the State Department of Assessments and Taxation, appellee, assessed appellant’s kitchen equipment as personal property. Appellant protested, arguing that its equipment qualifies for the manufacturing *464eq…