Maryland - Nexus established through unitary relationship

myStateTaxOffice

The Maryland Court of Special Appeals held that the Comptroller may tax a company that lacks physical presence in Maryland based on its unitary relationship with an affiliate operating in the state. Out-of-state taxpayers with in-state affiliates should be concerned with the Court's application of unitary and accounting principles to establish nexus with the state.



Return to Tax research and insights
State and Local Tax