Blue Buffalo v. Comptroller

Blue Buffalo Company, Ltd. v. Comptroller of the Treasury, No. 495, September Term, 2018, Opinion by Adkins, J. CORPORATE TAXATION – IMMUNITY – SOLICITATION OF ORDERS: Because the systematic gathering of competitive information exceeded the protection granted to the solicitation of orders, and was not de minimus, the corporation’s in-state activities were not immune from taxation under 15 U.S.C. § 381. The circuit court correctly upheld the tax court’s order. Circuit Court for Baltimore City Case No.: 24-C-17-004798 REPORTED IN THE COURT OF SPECIAL APPEALS OF MARYLAND No. 495 September Term,…