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Commerce Clause

If at First You Don’t Succeed, Try, Try Again to Enact the Nation’s First Digital Advertising Services Tax

February 18, 2021 By Alston & Bird Tax Team

Maryland has enacted a tax on revenues derived from digital advertising services, effective this year. Our State & Local Tax Team breaks down how the tax will be applied but questions whether it can survive legal challenges.

  • What are “digital advertising services”?
  • What legal challenges does the new tax face?

Filed Under: State & Local Tax Advisory Tagged With: assessable base, Commerce Clause, digital advertising, gross tax revenue, internet tax freedom act, ITFA, Maryland

North Carolina Appellate Court Affirms that Taxation of Trust’s Income is Unconstitutional

July 18, 2016 By Michael Giovannini

On July 5, 2016, the Court of Appeals of North Carolina affirmed the 2015 decision by the superior court in The Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dep't of Revenue, which held that North Carolina was constitutionally prohibited from taxing the income of the plaintiff trust.  Essentially, the state asserted jurisdiction to tax the trust's income based solely on the fact that the beneficiaries of the trust were North Carolina residents (the trust had no other connection with the state).  The superior court rejected this assertion, concluding that the state could not impose the tax [...]Read more

Filed Under: State & Local Tax, State & Local Tax Advisory, State Tax Litigation Tagged With: Commerce Clause, Due Process Clause, fairly related, nexus, North Carolina

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Recent Posts

  • If at First You Don’t Succeed, Try, Try Again to Enact the Nation’s First Digital Advertising Services Tax
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