Comptroller v. SYL, Inc.

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June 9, 2003

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2331 Women's, Misses', and Juniors' Blouses and Shirts
315210 Cut and Sew Apparel Contractors
state taxation (incl. ad valorem)
royalty rate, trademark, income tax
Comptroller v. SYL, Inc.
2003 Md. LEXIS 313
US
State Court
Maryland
Supreme Court
Eldridge

Summary

Issue is whether there is a sufficient nexus between the State of Maryland and each subsidiary corporation to impose Maryland income tax.
Comptroller v. SYL, Inc.
PDF, Size: 256 KB

See Also

Subsidiaries' Licensing of IP Rights to Parents Created Sufficient Taxing Nexus

Legal and Court Case Update
September 2003

These consolidated cases concerned state income taxes of two corporations that did no business in Maryland but were subsidiaries of parents that did do business there.