Why Md.'s Digital Advertising Tax Proposal May Be Unlawful

Law360 (January 15, 2020, 5:52 PM EST) -- Maryland state Sens. Thomas V. Mike Miller Jr. and Bill Ferguson have introduced legislation (S.B. 2) that would impose a new digital advertising gross revenues tax for all taxable years beginning after Dec. 31, 2020. If signed into law, Maryland would become the first state to impose a tax that targets digital advertising.[1] S.B. 2 was read for the first time in the Budget and Taxation Committee on Jan. 8.

Summary of S.B. 2

If S.B. 2 becomes law, the proposed tax would be imposed on a person's annual gross revenues derived from digital advertising services in Maryland. Digital advertising services...

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