The Era of Digital Goods: How State Tax Legislation Is Developing in a Modern World
May 12, 2021
The Maryland General Assembly recently enacted a bill that imposes a tax on digital advertising, a first of its kind. Advocates of the digital advertising tax believe it provides the state with more revenue from Big Tech, while opponents believe it violates the federal Permanent Internet Tax Freedom Act and the First Amendment. Will Maryland’s legislation survive legal challenge, and how will it affect the future of state tax policy?