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Venable LLP

SALT Alert: Fourth Circuit Pulls the Plug on Maryland’s Digital Advertising Tax Disclosure Ban

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On August 15, 2025, the U.S. Court of Appeals for the Fourth Circuit issued a published opinion in Chamber of Commerce v. Lierman, reversing a district court decision and holding that Maryland's pass-through prohibition of...more

Bradley Arant Boult Cummings LLP

In a Rare Occurrence, Taxpayer Ordered to Pay Auditing Fees and Attorney Fees of Local Governments - SALT Alert: Alabama Edition

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In a case of first impression, an Alabama circuit court recently ordered a taxpayer to pay the auditing fees that a private auditing firm normally would charge to its local government clients. Initially, the court ordered the...more

Bradley Arant Boult Cummings LLP

Impact of Check-the-Box Conformity on State Tax Appeal Procedures – Who’s the Real Taxpayer Here? - SALT Alert: Alabama Edition

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In a case of first impression by an Alabama appellate court, the Alabama Court of Civil Appeals recently considered the appeal of the Alabama Department of Revenue (ADOR) of an adverse circuit court ruling involving whether...more

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