Case 1:21-cv-00410-LKG, US D. Ct. Dist. of Md. (3/4/22). Following Maryland’s enactment in 2021 of a new and novel digital advertising revenues tax – which imposes a tax on annual gross revenue from digital advertising services in Maryland based on a tiered tax rate schedule [see H.B. 732 (2020) and previously issued Multistate Tax Alert for more details on this new tax, as well as S.B. 787 (2021) and previously issued Multistate Tax Alert, for details on subsequently enacted legislation that pushed the start date of the new digital advertising tax to 2022] – the US District Court for the District of Maryland (Court) partially granted the Comptroller of the Treasury of Maryland’s motion to dismiss a lawsuit brought forth by various trade and industry groups challenging the tax’s validity and seeking a declaration and injunction against its enforcement.
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