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Maryland Takes a Beat on Its New Digital Advertising Tax | Foster Garvey PC

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Last week, we reported on Maryland’s new gross receipts tax on revenues derived from digital advertising services (the “Tax”), the first of its kind in the nation. Affected taxpayers and tax practitioners alike can breathe a sigh of relief the Tax will not apply to tax years beginning before 2022. Additionally, the broadcast news industry secured a significant victory by obtaining an exclusion from the Tax.
Background
As we previously discussed, the Tax is imposed on annual gross revenues derived from “digital advertising services” in Maryland. “Digital advertising services” is defined broadly to include advertisement services on digital interfaces, including banner ads, search engine ads, interstitial ads and other “comparable” advertising services. As enacted, the Tax applied to the revenues from digital advertising services in Maryland of ....

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Md. voters will vote on name change for appeals courts

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Warrior Canine Connection puppies will prepare to be service dogs

Warrior Canine Connection puppies will prepare to be service dogs
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MD Digital Advertising Tax Bill

Wednesday, March 17, 2021
Overriding the governor’s veto of H.B. 732 (2020), the Maryland Senate on February 12, 2021 passed the nation’s first state tax on the digital advertising revenues pulled in by large companies. This development follows attempts by various other states like New York to directly regulate digital advertising and ecommerce services in new ways. We took a look at the Maryland bill to find out what advertisers need to know about its details and potential pitfalls.
Maryland State Senate President Bill Ferguson said he was inspired to push the legislation by an op-ed essay authored by Nobel Prize-winning economist Paul Romer, who observed that the business models of online digital platform companies, particularly mega-companies like Google and Facebook, have undermined the public’s trust in democratic institutions by permitting their platforms to become “havens for dangerous misinformation and hate speech,” causing erosion of “th ....

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Md. Senate approves raising jury trial threshold

Senate approves constitutional amendment to raise the amount in controversy that entitles litigants to a jury trial from more than $15,000 to more than $30,000. ....

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