For over 65 years, Public Law 86-272 has dictated a state’s ability to assert income tax on an out-of-state business. While the 1959 federal law predated the emergence of e-commerce and digital services and could not have...more
6/4/2025
/ Business Entities ,
E-Commerce ,
Government Agencies ,
Income Taxes ,
Judicial Authority ,
Multistate Tax Commission (MTC) ,
New Legislation ,
Proposed Legislation ,
Regulatory Authority ,
State Taxes ,
Statutory Interpretation
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
Shortly after Maryland passed the country’s first “Digital Advertising Gross Revenues Tax”, H.B. 732, the Maryland Senate went to work attempting to fix a few known glitches in the law. Senate Bill 787, which passed the...more
4/16/2021
/ Digital Advertising Tax ,
Dormant Commerce Clause ,
E-Commerce ,
First Amendment ,
Internet Retailers ,
Legislative Agendas ,
Local Taxes ,
Regulatory Agenda ,
SALT ,
State and Local Government ,
State Taxes ,
Tax Reform
Shortly after Maryland passed the country’s first “Digital Advertising Gross Revenues Tax,” H.B. 732, the Maryland Senate went to work attempting to fix a few known glitches in the law. ...more
3/16/2021
/ Digital Advertising Tax ,
Dormant Commerce Clause ,
E-Commerce ,
First Amendment ,
Internet Retailers ,
Legislative Agendas ,
Local Taxes ,
Regulatory Agenda ,
SALT ,
State and Local Government ,
State Taxes ,
Tax Reform
On February 12, 2021, overriding the Governor’s veto, Maryland enacted a first-of-its-kind tax “Digital Advertising Gross Revenues Tax” that has already sent shockwaves through the industry....more
2/25/2021
/ Advertising ,
Digital Advertising Tax ,
E-Commerce ,
Governor Vetoes ,
Internet ,
Internet Tax Freedom Act ,
New Legislation ,
SALT ,
Search Engines ,
State and Local Government ,
Tax Liability ,
Tax Planning ,
Websites