The Supreme Court of Maryland's remand of this case to the Circuit Court for Anne Arundel County with directions to dismiss will require companies whose services meet the broad definition of “digital advertising services” to take steps to determine whether they will be subject to the tax’s various filing requirements.
The Digital Ad Tax may apply to a broad swath of businesses, including companies located outside Maryland. Digital advertisers must determine if their 2023 digital advertising service receipts in Maryland will exceed $1 million. if so, file a return to mitigate penalties.