News & Analysis as of

Advertising State and Local Government Digital Advertising Tax

McDermott Will & Schulte

Washington’s advertising services tax: Sourcing rules clear as mud

Washington’s sales tax on advertising services takes effect October 1, 2025, and comes in two forms: a tax on digital automated services and a tax on retail sales of advertising services. Both impositions apply to digital...more

McDermott Will & Schulte

Following Maryland’s Lead? We Guess Everyone Wants to Go to Court. Icy Challenges to Nebraska’s Advertising Services Tax Act Start...

Nebraska Governor Jim Pillen’s ambitious plan to provide $2 billion in property tax relief via an increase in the sales tax rate and an expansion of the sales tax base is stirring significant debate. Part of his proposal is...more

McDermott Will & Schulte

Maryland Attorney General’s Office Says Taxpayers May Inform Customers of Increased Charges Resulting from Digital Advertising Tax

In a brief filed on April 29, 2022, the Maryland Attorney General’s Office (Attorney General) agreed that the “pass-through prohibition” of the state’s digital advertising tax “does not purport to impose any restriction on...more

McDermott Will & Schulte

Maryland Comptroller Adopts Digital Advertising Gross Revenues Tax Regulations

On December 3, 2021, the Maryland Comptroller published notice of its adoption of the digital advertising gross revenues tax regulations (which was originally proposed on October 8, 2021). Per the Maryland Administrative...more

Fox Rothschild LLP

ICYMI: Maryland’s Digital Advertising Tax

Fox Rothschild LLP on

In case you missed it, Maryland became the first state back in February to pass a digital advertising services tax into law (and over the governor’s veto no less). The law, titled Digital Advertising Gross Revenues Tax, is...more

Pillsbury - SeeSalt Blog

Maryland Court of Appeals Rejects First Amendment Challenge to Local Tax on Outdoor Advertising Services

On February 15, 2021, the Maryland Court of Appeals issued a decision in Clear Channel Outdoor, Inc. v. Director, Department of Finance of Baltimore City, Case No. 24-C-18-001778 (Md. 2021), upholding the constitutionality of...more

Morgan Lewis - Tech & Sourcing

Maryland Is First State to Enact Digital Advertising Tax

Maryland enacted a state tax on digital advertising gross revenues on February 12, after overriding the governor’s veto. The passed law, which is the first of its kind in the United States, imposes “a tax on certain annual...more

Sheppard Mullin Richter & Hampton LLP

Maryland Breaks Ground with Digital Advertising Tax

Overriding the governor’s veto of H.B. 732 (2020), the Maryland Senate on February 12, 2021 passed the nation’s first state tax on the digital advertising revenues pulled in by large companies. This development follows...more

Mintz - ML Strategies

Is Massachusetts Poised to Pass a Tax on Digital Advertising?

Mintz - ML Strategies on

Only a handful of states have sought to tax digital advertising, and the path forward is murky at best due to practical considerations, federal preemption and constitutional questions. However, there are at least 4 bills...more

McDermott Will & Schulte

Maryland Digital Advertising Services Tax—Implementation Delay Likely

On the morning of Friday, February 26, 2021, the Maryland Senate Budget and Taxation Committee added a new item to its agenda for the hearing later that morning. The new item was proposed amendments to Senate Bill 787, a bill...more

Morgan Lewis

Maryland Passes Digital Advertising Tax, Now Being Challenged in Court

Morgan Lewis on

The Maryland state legislature voted on February 12 to override Governor Larry Hogan’s veto and thus enacted the Digital Advertising Act, the first tax of its kind in the United States. Other states such as Indiana, New York,...more

Akerman LLP - SALT Insights

What Will Come of Maryland’s Unique and Controversial Digital Advertising Tax?

On February 12, 2021, overriding the Governor’s veto, Maryland enacted a first-of-its-kind tax “Digital Advertising Gross Revenues Tax” that has already sent shockwaves through the industry....more

McDermott Will & Schulte

Maryland Sued over Digital Advertising "Tax"

Yesterday, McDermott Will & Emery filed suit in Maryland federal court on behalf of a number of leading trade associations against Maryland Comptroller Peter Franchot, challenging the state’s recently enacted 10% gross...more

Alston & Bird

If at First You Don’t Succeed, Try, Try Again to Enact the Nation’s First Digital Advertising Services Tax

Alston & Bird on

Maryland has enacted a tax on revenues derived from digital advertising services, effective this year. Our State & Local Tax Team breaks down how the tax will be applied but questions whether it can survive legal challenges....more

McDermott Will & Schulte

Maryland Enacts First Digital Advertising Services Gross Receipts Tax: Now What?

General Assembly Veto Override - On February 12, 2021, the Maryland General Assembly overrode Governor Larry Hogan’s veto of HB 732 (2020) (the Act), a bill enacting a first-of-its-kind digital advertising services tax on...more

15 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide