Source: Foundation for Economic Education
by Jared Walczak
“A recent tax court ruling in Maryland pours cold water on a tax proposal championed in Michigan by Gov. Gretchen Whitmer. The Maryland Tax Court struck down that state’s first-in-the-nation digital advertising tax, ruling that it violated the federal Internet Tax Freedom Act, as well as the interstate commerce and due process clauses of the US Constitution. Lawsuits have also been filed in Utah and Illinois, which adopted their own digital advertising taxes earlier this year.” (09/18/26)
https://fee.org/articles/learning-from-the-failure-of-marylands-digital-advertising-tax/