Maryland court blocks state from transforming motor carriers into tax collection agents
By Kim D. Mann
Energy, Utilities, Telecommunications, and Transportation,
December 2003
On October 22, 2003, the Maryland Tax Court dealt the State of Maryland what may be the death knell to its unprecedented foray into a state revenue-enhancing scheme revolving around compelling for-hire motor carriers to collect state sales and use taxes from consignees at the time of delivery.
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