Digital Commerce Calls for Taxation to Evolve for the Better, Not Expand

In the beginning of 2022, after a delay and an overridden governor’s veto, Maryland’s first-in-the-nation tax targeting digital advertising went into effect. Due to the law’s myriad legal and constitutional failings, it didn’t even take a year before the law was struck down in a lower Maryland court. But now, Maryland’s lawyers have managed to delay the inevitable by getting the Maryland Supreme Court to reverse the lower court’s decision on purely procedural grounds.

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