Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 801 - APPORTIONMENT
Section 125-801-02 - Determination of unitary business

Universal Citation: 18 ME Code Rules ยง 125-801-02

Current through 2024-13, March 27, 2024

The activities of a corporation or an affiliated group of corporations constitute a unitary business if those activities are integrated with, dependent upon and contributive to each other and to the operations of the corporation or group as a whole. The presence of any of the following factors creates a strong presumption that the activities of the corporation or group constitute a single trade or business:

A. All activities are in the same general line or type of business;

B. The activities constitute different steps in a vertically-structured enterprise; or

C. The corporation or group is characterized by strong centralized management, including but not limited to centralized departments for such functions as financing, purchasing, advertising and research.

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