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State Taxes First Amendment

Blank Rome LLP

Maryland’s Digital Advertising Tax Survives First Amendment Challenge (For Now)

Blank Rome LLP on

On July 3, 2024, the U.S. District Court for the District of Maryland dismissed a First Amendment challenge to Maryland’s Digital Advertising Gross Revenues Tax (the “Tax”) holding that while a provision in the Tax scheme...more

Bricker Graydon LLP

The Latest on Ballot Issues: HB 140 and AOS Campaign Guidance

Bricker Graydon LLP on

While Ohio municipalities generally do not rely on voted ad valorem property taxes as a primary source of funding, such taxes can serve as a useful part of a municipality’s revenue base, and state law, principally in Ohio...more

Akerman LLP - SALT Insights

Maryland’s High Court Hands the State a Big Win in its Digital Ad Tax Dispute, More Challenges to Follow

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

BakerHostetler

[Podcast] You Can Say That, But It Will Cost You - The 1st Amendment and State Taxation

BakerHostetler on

Maryland and Ohio courts disagree on whether taxing billboards violates the 1st amendment. Will the Supreme Court weigh in? How will this affect the surge of interest in targeted taxes on digital advertising? Matt Hunsaker...more

Akerman LLP - SALT Insights

Updated: Maryland’s Latest Attempt to Fix its Digital Ad Tax May Lead to More Litigation

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

Akerman LLP - SALT Insights

Maryland’s Latest Attempt to Fix its Digital Ad Tax May Lead to More Litigation

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

Womble Bond Dickinson

The Worm Turns on Big Tech, New Types of American Threats

Womble Bond Dickinson on

I have written recently about the crashing tsunami of change in legal attitudes toward the largest U.S. data, technology and internet companies, especially in the antitrust realm. As we consider whether GAFA critic Tim Wu...more

McDermott Will & Emery

New Trend Developing? Another Digital Advertising Tax Proposal

McDermott Will & Emery on

On January 14, LB 989 was introduced in the Nebraska Legislature, which would impose sales and use tax on “the retail sale of digital advertisements.” The bill defines “digital advertisement” as “an advertising message...more

McDermott Will & Emery

BREAKING NEWS: Maryland Proposes (French) Tax on Advertising – Digital Platforms and Advertisers Beware!

McDermott Will & Emery on

On January 8, SB 2 was introduced to establish a new digital advertising gross revenue tax of up to 10% on “annual gross revenues of a person derived from digital advertising services in the state.” This uncharted new tax...more

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