Broadway Services v. Comptroller

Broadway Services, Inc. v. Comptroller of Maryland, No. 19, September Term, 2021. Opinion by Getty, C.J. PRINCIPAL-AGENT RELATIONSHIP — IMPLIED AGENCY RELATIONSHIPS The Court of Appeals held that the Maryland Tax Court incorrectly applied the implied agency factors and therefore erroneously concluded that Broadway Services, Inc. was exempt from paying sales tax on purchases of cleaning supplies for Johns Hopkins Hospital, Johns Hopkins Bayview Hospital, and Howard County General Hospital where Broadway Services, Inc. acted as an agent of the hospitals. ADMINISTRATIVE LAW AND PROCEDURE —…