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State and Local Government Digital Advertising Tax Taxation

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

McDermott Will & Schulte

Fourth Circuit strikes down Maryland’s digital ad tax “pass-through” ban

Maryland’s attempt to stop businesses from telling customers about a controversial tax has hit a constitutional wall. On August 15, 2025, the US Court of Appeals for the Fourth Circuit ruled that the state’s “pass-through”...more

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

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