Comptroller Fails in Legal Bid to Tax Game Ticket Sales

The Maryland Court of Special Appeals has effectively put to rest the state comptroller’s bid to effectively tax gross receipts from ticket sales to intercollegiate men's lacrosse games at Johns Hopkins University, by affirming the ruling of the state’s tax court.   In so ruling, the appeals court noted that “the Tax Court was the agency charged with interpreting and applying the tax code; and (3) substantial evidence supported the Tax Court's conclusion that the gross receipts (from