News & Analysis as of

State and Local Government Constitutional Challenges Advertising

McDermott Will & Schulte

Washington’s Digital Ad Tax: A Lawsuit Waiting To Happen?

On April 27, 2025, the Washington Legislature delivered to Governor Bob Ferguson’s desk Senate Bill (SB) 5814, a sweeping tax bill that, among other changes, would expand the state’s retail sales and use tax to sales of...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

Keating Muething & Klekamp PLL

Ohio Supreme Court Strikes Down Billboard Tax as Unconstitutional

The Ohio Supreme Court recently struck down a billboard tax as unconstitutional in Lamar Advantage GP Co., LLC v. Cincinnati, Slip Opinion No. 2021-Ohio-3155.  The case evaluated an excise tax placed on the installing,...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

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

McDermott Will & Schulte

BREAKING NEWS: Maryland Proposes (French) Tax on Advertising – Digital Platforms and Advertisers Beware!

On January 8, SB 2 was introduced to establish a new digital advertising gross revenue tax of up to 10% on “annual gross revenues of a person derived from digital advertising services in the state.” This uncharted new tax...more

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