- Maryland imposed the Digital Advertising Services Tax in 2022
- Tax faces legal challenges due to violation of the First Amendment
- Impact on businesses: companies pushing back against the tax
- Lawsuit initiated by the United States Chamber of Commerce and other trade associations
- Maryland Comptroller did not specify the DAT’s statutory refund period
- Taxpayers have until April 15, 2025, to file a refund request
- Uncertainty regarding refunds for claims outside the statute of limitations
- Maryland’s projected budget shortfall may limit retroactive relief or cash refunds
- Taxpayers who paid tax under DAT rules in 2022 should consider filing a refund claim before the statute of limitations expires
Source: vatabout.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.
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