During a motion for summary judgment hearing, the Anne Arundel County Circuit Court ruled from the bench that Maryland’s novel tax on digital advertising services violates the US Constitution’s Commerce Clause and First Amendment, as well as discriminates against electronic commerce in violation of the federal Internet Tax Freedom Act.
Source Deloitte
Latest Posts in "United States"
- Understanding Utility Sales Tax Exemptions: Are Your Business Utilities Tax-Exempt?
- Are Shipping Charges Subject to Sales Tax in South Carolina?
- Are Shipping Charges Subject to Sales Tax in Missouri?
- Is Shipping Taxable in Maine? Rules for Sales Tax on Shipping and Handling
- Are Shipping Charges Subject to Tax in Hawaii? Understanding Hawaii’s General Excise Tax Rules
