MacKe Co. v. Comptroller of Treasury

I dissent from that part of the majority’s holding that the paper plates, cups, bowls, hot food cups and lids (the paper products) are exempt from the use tax imposed by Maryland Code (1957, 1980 Repl.Vol.) Article 81, § 373(a).1

The Maryland Use Tax Act, codified as §§ ,372-401 of Art. 81, imposes

“[a]n excise tax ... on the use, storage or consumption in this State of tangible personal property ... purchased within or without this State____” (§ 373(a)).

The phrase “use, storage, or consumption” is defined in § 372(d) to mean

“the exercise by any person within this State of any right or power…