- The Maine Supreme Judicial Court addressed the issue of whether a pharmacy benefit management company could apportion its service receipts based on the location of its direct clients.
- Maine law generally attributes service receipts to the state where the services are received.
- The assessor argued that the income from the services should be attributed to the retail pharmacy locations where the services were received by members.
- The court agreed with the assessor, stating that the receipts resulted from claims processing services for prescription drug claims processed at retail pharmacies in Maine.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
