Legal Opinion
Maryland Pennysaver Group, Inc. v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided September 10, 1991No. 120, September Term, 1990PublishedCited by 6 opinions
1Opinion of the Court
RODOWSKY, Judge.
This is a sales tax refund case. The taxpayer, Maryland Pennysaver Group, Inc. (MPG), publishes opuscules of a type known as shoppers’ guides, or shopping advertisers, or pennysavers. MPG claims the statutory exemption for newspapers and that, if excluded from the exemption, its rights under the first and fourteenth amendments of the United States Constitution would be violated. We reject these contentions for the reasons set forth below.
MPG began publishing pennysavers in Maryland during the summer of 1979. There were then no similar publications in Maryland. Businesses pay…
2Cases cited34 opinions
- Central Hudson Gas & Electric Corp. v. Public Service CommissionSupreme Court of the United States · 1980
- Virginia State Board of Pharmacy v. Virginia Citizens Consumer Council, Inc.Supreme Court of the United States · 1976
- Young v. American Mini Theatres, Inc.Supreme Court of the United States · 1976
- Ohralik v. Ohio State Bar Assn.Supreme Court of the United States · 1978
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
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3Cited by6 opinions
- State v. ColemanCourt of Appeals of Maryland · 2011
- Arizona Department of Revenue v. Great Western Publishing, Inc.Court of Appeals of Arizona · 1999
- Clear Channel Outdoor v. Dept. of FinanceCourt of Appeals of Maryland · 2021
- CountiesCommissioner County Powers –Whether Commissioner Counties May Provide for a Different Definition of "Newspaper" than Provided in Section 1-113 of The General Provisions Article – Whether a Change in the Definition of "Newspaper" Would Be an "Administrative Act" that Could Be Taken Without a Public Hearing, Maryland Attorney General Reports2021
- Doneski v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1992
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