Comptroller of Treasury v. Martin G. Imbach, Inc.

ALPERT, Judge.

In this case, we are asked to decide whether marine-based equipment is exempt from Maryland sales and use tax. Martin G. Imbach, Inc., (“Imbach” or appellee), a Maryland corporation, is located in Baltimore City and is engaged in the business of marine and heavy construction. 1 Imbach is licensed to do business in Maryland, Virginia, and Delaware. Imbach owns several pieces of equipment, including tug boats, barges, floating and land-based cranes, pick-up trucks and a bulldozer. It is the acquisition of some of this equipment that is the subject of this appeal.

The Comptroller of…