Arthur Rosen and Kathleen Quinn wrote this bylined article on the Maryland Tax Court’s Blue Buffalo Co. ruling, which held that the company was subject to state tax under Public Law 86-272. Calling the decision “illogical,” the authors wrote that “the court does not understand P.L. 86-272 because P.L. 86-272 would, as a matter of law, shield Blue Buffalo from taxation in Maryland even if the company’s Maryland employees did operate as an in-state sales force.”
