Maryland Supreme Court Reverses Lower Court Ruling that Digital Advertising Tax is Unconstitutional

On 9 May 2023, the Supreme Court of Maryland issued an order that reverses an October 2022 ruling by a state circuit court judge that the state’s digital advertising tax is unconstitutional. According to the Supreme Court, the lower court lacked jurisdiction over the case because the plaintiffs in the cases had failed to exhaust administrative remedies through the state’s tax court. The order does not address whether or not the tax is constitutional.

Source Orbitax

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