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Expert Analysis

If Md.'s Digital Ad Tax Is Passed, Court Challenges Will Follow

Law360 (April 29, 2020, 1:09 PM EDT) -- On March 19, the Maryland Legislature passed H.B. 732, which proposes a first-of-its-kind digital advertising gross revenues tax. The bill is now with Gov. Larry Hogan for signature or veto. If the governor vetoes H.B. 732, as expected, it will return to the General Assembly for the Legislature to attempt to override the veto.

This article provides an overview of the proposed digital advertising tax, including the numerous legal questions surrounding its validity and some of the key considerations for taxpayers interested in challenging this tax.

What are the primary elements of Maryland's digital advertising tax bill?

H.B. 732 proposes a...

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