Advocates of states mimicking Maryland’s first-in-the-nation digital advertising tax legislation might be tempted to celebrate the Maryland Supreme Court reversing a lower court ruling throwing out the tax. But the reality is while Maryland won a short reprieve on the basis of legal technicalities, states thinking this ruling gives them a green light to tax digital advertising are in for a rude awakening.
Maryland first passed its digital advertising tax into law back in early 2021, having to override then-Governor Larry Hogan’s veto to do so. After a delay in implementation, the law went into effect at the beginning of 2022.
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