The Maryland Supreme Court will consider whether the state’s tax on digital advertising violates the U.S. Constitution’s prohibition on state interference with interstate commerce and discriminates against certain online companies while not taxing others. The high court said Friday that it will hear the Maryland comptroller’s appeal of a judge’s ruling that the tax intended to fund upgrades to the state’s public schools essentially imposes a state regulation on interstate commerce, which is the constitutional province of Congress.
Md. Supreme Court will weigh constitutionality of digital advertising tax
January 24, 2023