The Maryland Tax Court has allowed Apple’s challenge to the state’s Digital Advertising Tax to proceed, rejecting the Comptroller’s attempt to dismiss the case due to alleged procedural errors. This decision is significant as it offers hope to digital companies seeking to overturn the tax, which has faced numerous legal challenges. Simultaneously, a federal case against the tax, focusing on the First Amendment implications of its “no pass-through” provision, has been revived by the Fourth Circuit Court of Appeals, adding another layer of legal scrutiny. Furthermore, the Maryland Tax Court has extended the timeline for a decision, ordering extensive discovery and expert witness testimony, with a final ruling expected in late 2025.
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.
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