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11. Does Maine Follow the Joyce Rule or the Finnigan Rule?

Maine follows the Joyce rule. Under the Joyce rule, nexus for each corporate affiliate in the unitary group is determined separately. Therefore, do not attribute sales of a corporation to a state in which that corporation lacks nexus, even if another corporation in the group has nexus with that state. Instead, the sales in a state where the corporate member lacks nexus must be assigned to a state using throwback rules.

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