context: The distinction that appellees draw between the "constitutional nexus" and the "unitary business principle" is relevant where there is some question as to whether any part of a unitary business has a sufficient nexus with the taxing state. But where, as here, a parent company undoubtedly has a requisite nexus, the only question is whether the subsidiary partakes in the parent's unitary business; if so, it inherits the parent's nexus, and the tests are effectively merged.
citation_a.signal: no signal
citation_a.parenthetical: "Where, as here, there is no dispute that the [parent] taxpayer has done some business in the taxing State, the inquiry shifts from whether the State may tax to what it may tax____To answer that question, we have developed the unitary business principle."
citation_a.sentence: MeadWestvaco, 553 U.S. at 25, 128 S.Ct. 1498 ("Where, as here, there is no dispute that the [parent] taxpayer has done some business in the taxing State, the inquiry shifts from whether the State may tax to what it may tax____To answer that question, we have developed the unitary business principle.”); see SYL, 375 Md. at 104, 825 A.2d 399 (in a parent-subsidiary case, the "three key elements necessary for constitutional nexus” are that the parent is engaged in business in Maryland, the parent is unitary with the subsidiary, and the apportionment formula is fair).
citation_b.signal: see
citation_b.identifier: 375 Md. 104, 104
citation_b.parenthetical: in a parent-subsidiary case, the "three key elements necessary for constitutional nexus" are that the parent is engaged in business in Maryland, the parent is unitary with the subsidiary, and the apportionment formula is fair
citation_b.sentence: MeadWestvaco, 553 U.S. at 25, 128 S.Ct. 1498 ("Where, as here, there is no dispute that the [parent] taxpayer has done some business in the taxing State, the inquiry shifts from whether the State may tax to what it may tax____To answer that question, we have developed the unitary business principle.”); see SYL, 375 Md. at 104, 825 A.2d 399 (in a parent-subsidiary case, the "three key elements necessary for constitutional nexus” are that the parent is engaged in business in Maryland, the parent is unitary with the subsidiary, and the apportionment formula is fair).