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Unconstitutional Condition State and Local Government State Taxes

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 State Capital Gains Tax Held Unconstitutional

The Washington State capital gains tax, which went into effect on January 1, 2022, has been held unconstitutional by the Douglas County Superior Court. Created in 2021, the tax was ostensibly labeled an “excise” tax in an...more

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