RYAN LAW FIRM, PLLC ACHIEVES REVERSAL AND REMAND FOR POTOMAC EDISON

May 10, 2019

POTOMAC EDISON COMPANY V. MARYLAND COMPTROLLER OF THE TREASURY

The Maryland Court of Special Appeals has recently reversed and remanded the Circuit Court of Baltimore City’s decision that Potomac Edison Company, represented by Doug Sigel and Rich Moore, was not entitled to a refund of sales and use taxes paid between 2003 and 2007 with respect to equipment purchased for use in transmitting and delivering electricity to its customers.

The Maryland Court of Special Appeals concluded that the Tax Court originally erred in ruling as a matter of law that the “processing” of electricity that occurs between the generating power plan and the site of the end users is not a production activity that qualifies for an exemption from Maryland sales and use tax for certain equipment used in processing electricity for resale.

For more information, contact:

Doug Sigel
Practice Group Leader, Sales & Use and Income Tax
512-459-6611
doug.sigel@ryanlawyers.com

Rich Moore
Attorney, Sale & Use and Income Tax
512-459-6613
richard.moore@ryanlawyers.com