- Maryland Tax Court denies motion to dismiss Apple’s refund claim for Digital Advertising Taxes
- Case can move forward in the appeals process
- Many businesses, including Apple, have submitted claims before the tax court
- Maryland Digital Advertising Tax was originally overturned but later reinstated
- Apple filed a claim for a refund of estimated taxes paid
- Comptroller tried to have the case dismissed, arguing that Apple had not exhausted administrative remedies
- Judge dismissed the argument, stating that the necessary forms were not available to taxpayers at the time
- Maryland Tax Court’s decision is hopeful for Apple and other digital companies challenging the tax
- Simultaneous federal court case is appealing the dismissal of their case by a district court judge.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
