{"id":10999,"date":"2022-10-17T20:59:23","date_gmt":"2022-10-17T20:59:23","guid":{"rendered":"https:\/\/taxops.com\/?p=10999"},"modified":"2022-10-17T21:56:21","modified_gmt":"2022-10-17T21:56:21","slug":"maryland-court-deals-blow-to-first-ever-digital-ad-tax","status":"publish","type":"post","link":"https:\/\/taxops.com\/maryland-court-deals-blow-to-first-ever-digital-ad-tax\/","title":{"rendered":"Maryland Court deals blow to first-ever digital ad tax"},"content":{"rendered":"\n<div style=\"height:37px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/10\/Maryland-Court-deals-blow-to-first-ever-digital-ad-tax-1024x536.png\" alt=\"\" class=\"wp-image-11000 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/10\/Maryland-Court-deals-blow-to-first-ever-digital-ad-tax-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/10\/Maryland-Court-deals-blow-to-first-ever-digital-ad-tax-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/10\/Maryland-Court-deals-blow-to-first-ever-digital-ad-tax-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/10\/Maryland-Court-deals-blow-to-first-ever-digital-ad-tax-1024x536.png\" alt=\"\" class=\"wp-image-11000 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/10\/Maryland-Court-deals-blow-to-first-ever-digital-ad-tax-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/10\/Maryland-Court-deals-blow-to-first-ever-digital-ad-tax-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/10\/Maryland-Court-deals-blow-to-first-ever-digital-ad-tax-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em>Maryland\u2019s law on digital taxation has been sidelined by the Circuit Court. The ruling, however, does not change how taxpayers treat digital taxation in the state of Maryland. Until rules are reversed, taxpayers must adopt and comply.<\/em><\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">By <a href=\"https:\/\/taxops.com\/judith-vorndran\/\" target=\"_blank\" rel=\"noopener\" title=\"Judy Vorndran\">Judy Vorndran<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The first-in-the-nation digital advertising tax out of Maryland has been sidelined by the Court. Anne Arundel County Circuit Court in <em>Comcast v. Comptroller <\/em>held on October 17 that the state\u2019s tax violates the Internet Tax Freedom Act (ITFA), the federal commerce clause, and the first amendment. The Court ruling requires that the plaintiff submit a more specific proposed order by October 21.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While the issue is far from dead, the breadth of law used to deny the case in the bench ruling plus the similarities of digital advertising to traditional advertising that the judge used to sideline the case indicates the court\u2019s thoughts on unfair treatment under ITFA. The ruling also took issue with how Maryland was calculating the rate based on worldwide income on all sales, not just advertising.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The Takeaway<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sometimes states make bad tax laws, but until they are reversed, taxpayers need to determine how to adopt them. This is why having a good state tax team in your back pocket is instrumental in keeping abreast of constantly evolving state tax laws and why the SALTovation team at TaxOps exists \u2013 we are the experts so you do not have to be.<\/p>\n\n\n\n<div style=\"height:59px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">More Tax News<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>\n\n\n<div style=\"height:59px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/#subscribe\" target=\"_blank\" rel=\"noreferrer noopener\">Subscribe to Tax News<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Maryland\u2019s law on digital taxation has been sidelined by the Circuit Court. The ruling, however, does not change how taxpayers treat digital taxation in the state of Maryland. Until rules are reversed, taxpayers must adopt and comply. By Judy Vorndran The first-in-the-nation digital advertising tax out of Maryland has been sidelined by the Court. Anne [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":11000,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[229,226],"tags":[388,133,54,126,27,70,487,30,751,620],"class_list":["post-10999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-and-local","category-tax-news","tag-accounting-professionals","tag-accounting-today","tag-award","tag-cpa","tag-federal-tax","tag-hiring","tag-job","tag-state-and-local-tax","tag-tax-optimization","tag-tax-professionals"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2022\/10\/Maryland-Court-deals-blow-to-first-ever-digital-ad-tax.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=10999"}],"version-history":[{"count":3,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10999\/revisions"}],"predecessor-version":[{"id":11019,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10999\/revisions\/11019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/11000"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=10999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=10999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=10999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}