The Circuit Court for Anne Arundel County in Maryland has ruled that an out-of-state retailer and its financed delivery company are liable for use tax.

Both a North Carolina furniture retailer and the delivery company it financed had to pay sales tax on the furniture it sold in Maryland because they had sufficient nexus there. The delivery company set up, installed, repaired the furniture of the retailer, as well as, facilitated any returns and made approximately 100 deliveries per month into the state from the retailer. (Comptroller v. Furnitureland South, Inc. and Royal Transport, Inc., Maryland ReveNews, Autumn, 1999)

Posted on June 15, 2000