Section 125-810-.01 - DEFINITIONSA.Affiliated group. "Affiliated group" means a group of 2 or more corporations in which more than 50 percent of the voting stock of each member corporation is directly or indirectly owned by a common owner or owners, either corporate or non-corporate, or by one or more of the member corporations. 36 M.R.S. §5102 (1-B).B.Apportionment factor. The apportionment factor is the sales factor. See 36 M.R.S. §5211(8) and MRS Rule 801 (18-125 C.M.R., Ch. 801.) In the case of an affiliated group of corporations engaged in a unitary business and filing a single return, the factor of the unitary business is the combined factor for all members of the group. In the case of a member of an affiliated group of corporations engaged in a unitary business that is filing a separate return, the numerator of the factor is the amount of sales in Maine attributable directly to that member plus the applicable portion of Maine sales attributable to non-nexus entities as determined under section .05(B) below and the denominator is the sales everywhere of all members of the affiliated group of corporations engaged in a unitary business.C.Code. "Code" has the same meaning as in 36 M.R.S. §111 (1-A).D.Consistent with federal law or regulations. "Consistent with federal law or regulations" or similar language used in this rule means making a relevant determination in the same manner as under federal law or regulations. "Consistent with federal law or regulations" or similar language used in relation to determining net operating losses and the use of losses means determining in the same manner as under federal law or regulations (a) whether a net operating loss deduction is allowed, (b) the amount of deduction, or (c) the timing of the deduction. It does not mean that a net operating loss for a unitary business - its occurrence, amount, or use as a deduction - is based solely on whether the net operating loss or its use as a deduction is included on a federal return filed by member corporations of the unitary business.E.Nexus. A corporation has nexus with Maine when it has sufficient contact with Maine to give the State jurisdiction to tax. For taxable years beginning on or after January 1, 2022, a corporation has nexus with Maine if it exceeds the nexus thresholds in 36 M.R.S. §5200-B and does not qualify for the exemption under 36 M.R.S. §5202- D. See MRS Rule 808 (18-125 C.M.R., Ch. 808). F.Unitary business. "Unitary business" means a business activity that is characterized by unity of ownership, functional integration, centralization of management and economies of scale. 36 M.R.S. §5102 (10-A).18-125 C.M.R. ch. 810, § .01