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.
Maryland circuit court judge has struck down Maryland’s first-in-the-nation digital advertising tax Digital Ad Tax. On Oct. 17, 2021 judge held law violates the federal Internet Tax Freedom Act ITFA, the Commerce Clause of the U.S. Constitution, and the First Amendment.
Maryland law generally requires each state agency vested with the authority to adopt regulations to review its regulations every eight years. The purpose of evaluation process is to determine whether an agency’s regulations remain supported by statutory authority.
Maryland law generally requires each state agency vested with the authority to adopt regulations to review its regulations every eight years. The purpose of evaluation process is to determine whether an agency’s regulations remain supported by statutory authority.