A cleaning contractor for three charitable hospitals in Maryland is not an agent of the hospitals in the purchase of cleaning supplies and cannot benefit from the sales tax exemption available to hospitals, an appellate court in Maryland has ruled. The Court has reversed a state Tax Court ruling that allowed the contractor to claim the exemption. Broadway Services is a for-profit company providing security, housekeeping and other services to a variety of clients in Baltimore. It is a subsidiary of the DOME Corporation, which is owned in equal shares by Johns Hopkins Health System and Johns Hopkins University. The three charitable hospitals at the center of the case are within the Health...