Last fall, when a Maryland County Circuit Court held that the Maryland Digital Ad Tax violated the dormant commerce clause, the supremacy clause, the Internet Tax Freedom Act, and the First Amendment of the U.S. Constitution,...more
5/15/2023
/ Advertising ,
Digital Advertising Tax ,
Dormant Commerce Clause ,
E-Commerce ,
First Amendment ,
Internet Tax Freedom Act ,
Internet Taxation ,
Jurisdiction ,
SALT ,
State Taxes ,
Supremacy Clause
Maryland’s controversial Digital Advertising Gross Revenues Tax (the “Digital Ad Tax”) recently shot back to the top of the headlines when Maryland Circuit Court Judge, Alison Asti, ruled from the bench that the tax is...more