- The Maryland Tax Court granted summary judgment to Apple, Google, and Peacock TV, ruling that Maryland’s digital advertising gross revenues (DAGR) tax is unconstitutional.
- The court found the DAGR tax violates the Internet Tax Freedom Act (ITFA), the dormant Commerce Clause, and Due Process; it also cited a First Amendment violation due to a broadcast news media exemption.
- As a result, the court ordered the Comptroller to refund the petitioners’ tax year 2022 claims, plus interest.
Source PwC
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