Digital Ad Tax Draws Intense Interest at Maryland High Court

Groups representing business, technology, and advertisers threw their weight behind the challenge from Comcast and Verizon to Maryland’s one-of-a-kind tax on digital advertising, set to be argued at the state’s high court next month. A group of tax law professors argued in favor of upholding the law.

The state comptroller wants the Maryland Supreme Court to overturn a sparse trial court order striking down the state’s digital advertising gross revenues tax. The trial judge found that the tax violates the dormant commerce clause, the First Amendment, and the supremacy clause of the Constitution. She also found it’s preempted by the ...