What was the primary issue in McCulloch v. Maryland?

The primary issue in McCulloch v. Maryland revolved around the right of states to tax federal institutions. This landmark Supreme Court case addressed the tension between state and federal powers, specifically examining whether a state could impose a tax on the Second Bank of the United States. The state of Maryland argued that it had the right to tax the bank, which was a federal institution, but the Supreme Court ultimately ruled that states do not have the authority to tax the federal government or its entities. This decision emphasized the supremacy of federal laws over state laws and reinforced the concept that the federal government has implied powers beyond those explicitly listed in the Constitution. This case set a significant precedent in establishing the relationship between state and federal powers and affirmed the principle of federal supremacy, particularly when it comes to the operations of national institutions.