An article published by State Tax Notes discusses Maryland's intermediary court's decision to uphold the state tax tribunal's ruling in Staples Inc. v. Comptroller of the Treasury.
State and Local Tax attorney, Chris Lutz, said, "There is a distinction between Gore and Staples. In Gore you had a parent company located in Maryland, and you had an intangible subsidiary located outside, explaining that the comptroller is pulling in these entities to force combination. "Maryland is a separate-reporting state, and after Gore there was concern that the comptroller would go after all types of unitary structures and not just these intangible holding structures," Lutz continued.
The full article, "Staples Loses Nexus, Apportionment Case on Appeal in Maryland"was written by Jad Chamseddine and published by State Tax Notes on August 16, 2018 for its subscribers.