Montgomery County v. Maryland Soft Drink Ass'n

The central issue presented in this case is whether a tax imposed upon non-returnable beverage containers by Montgomery County (the County) is a sales tax which the County was prohibited from enacting by state law. A group of plaintiffs consisting of trade associations, bottling companies and retail beverage dealers successfully challenged the tax by obtaining declaratory and injunctive relief in their favor in the Circuit Court for Montgomery County. The County appealed to the Court of Special Appeals, but we granted certiorari before the case was heard by that court. Since we disagree with…