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Maryland

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

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