Chamber of Commerce of the United States of America et al v. Lierman

  1. May 16, 2022

    Digital Tax Pass-Through Ban Unconstitutional, Chamber Says

    Maryland's digital advertising tax unconstitutionally restricts speech by prohibiting advertisers from passing the tax on to customers as a separate charge, lawyers for the U.S. Chamber of Commerce told a federal judge.

  2. March 04, 2022

    Tax Injunction Act Bars Challenge To Md. Law, Judge Says

    The Tax Injunction Act bars organizations representing technology companies from suing to block Maryland's first-in-the-nation digital advertising tax in federal court, a judge said Friday, dismissing a substantial part of the groups' case for lack of subject-matter jurisdiction.

  3. February 17, 2022

    Md. Says Digital Ad Tax Case Belongs In State Court

    Maryland's first-in-the-nation digital advertising tax is a tax, not a penalty, and an action to invalidate it must be considered by a state court, counsel for the state comptroller told a federal judge Thursday.

  4. February 03, 2022

    Federal Judge Won't Delay Md. Digital Ad Tax Arguments

    A federal judge said Thursday that she will not postpone oral arguments in a case in which business trade groups, including the U.S. Chamber of Commerce, are suing to block Maryland's first-in-the-nation digital advertising tax.

  5. February 02, 2022

    Biz Groups Oppose Delaying Arguments Over Md. Digital Ad Tax

    Business trade groups that are suing to block Maryland's first-in-the-nation digital advertising tax urged a federal judge Wednesday to reject the state's bid to postpone oral arguments in the case.

  6. November 22, 2021

    Md. Says Digital Ad Tax Dispute Has No Place In Fed. Court

    Maryland's first-in-the-nation digital advertising tax doesn't constitute a penalty against large technology companies and therefore federal courts are barred under the Tax Injunction Act from hearing a challenge to the levy, the state comptroller argued.

  7. October 19, 2021

    Fed. Judge Recuses Herself From Md. Digital Tax Case

    The federal judge overseeing a case involving trade associations seeking to block Maryland's digital ad tax recused herself Tuesday after the associations said they couldn't provide a list of members whose stock value could be affected by the case's outcome.

  8. October 13, 2021

    Biz Groups Call Md.'s Digital Ad Tax Unconstitutional

    The U.S. Chamber of Commerce and other business trade groups urged a federal court Wednesday to find Maryland's first-in-the-nation digital advertising tax unconstitutional, disputing arguments that internet-based advertising services are fundamentally different from other forms of advertising.

  9. September 21, 2021

    Md. Digital Tax Does Not Violate ITFA, Tax Profs Say

    Digital advertising substantially differs from nondigital advertising because of the way the advertising interacts with users, and thus Maryland's taxation of it does not violate a federal law that prohibits discriminatory taxation of digital products, two tax law professors said.

  10. September 14, 2021

    Md. Urges Dismissal Of Biz Groups' Digital Ad Tax Suit

    Maryland's first-in-the-nation digital ad tax, with no final regulations to administer it, is not ripe for challenge and a lawsuit by technology trade associations seeking to quash the tax should be dismissed, the state's attorney general told a federal court.