BLUE BUFFALO v. COMPTROLLER

No. 495, Sept. Term, 2018

221 A.3d 1130 (2019)

243 Md. App. 693

BLUE BUFFALO COMPANY, LTD., v. COMPTROLLER OF the TREASURY,

Court of Special Appeals of Maryland.

December 20, 2019.


Attorney(s) appearing for the Case

Argued by: Michael A, Jacobs (Daniel Z. Herbst, Reed Smith, LLP, on the brief), Philadelphia, PA, for Appellant.

Argued by: Michael J. Salem (Brian E. Frosh, Atty. Gen., on the brief), Annapolis, MD, for Appellee.

Panel: Kehoe, Leahy, Sally D. Adkins (Senior Judge, Specially Assigned), JJ.


Federal law provides immunity from state taxation to interstate corporations whose sole business in the taxing state is the solicitation of orders. 15 U.S.C. § 381(a). When the State asserts its rights to tax an interstate corporation that sells its goods within our borders, we look to the Supreme Court's decision in

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases