Appeals Court Strikes Down Part of Maryland Digital Advertising Tax

Appeals Court Strikes Down Part of Maryland Digital Advertising Tax

A federal appeals court struck down a Maryland law forbidding companies from listing a state tax on digital advertising on customers’ receipts. The unanimous tax-transparency ruling in U.S. Chamber of Commerce v. Lierman was issued on Aug. 15 by a three-judge panel of the U.S. Court of Appeals for the Fourth Circuit. The defendant, Brooke Lierman, is Maryland’s comptroller. The tax targets large companies such as Amazon.com, Meta, and Alphabet. …

Maryland’s Digital Tax Debacle

UMD expert Samuel Handwerger explains the history and implications behind a recent federal appeals court ruling that Maryland’s pioneering digital advertising tax is unconstitutional.