Pour Decisions: Forced Nexus in Maine

Can a state’s rules force a company to have a taxable presence in that state? The Maine Supreme Judicial Court addressed Maine’s scheme to force nexus in its recent decision in State Tax Assessor v. Fifth Generation, Inc, 2026 ME 30 (Me. Apr. 2, 2026). That case involved Fifth Generation, Inc. (the "Company"), which produces the award-winning Tito’s Vodka. From 2011 through 2017, the Company had explosive growth in its Maine sales of over 100,000%.... By: Blank Rome LLP