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Maryland Tax Court Finds Digital Advertising Tax Unconstitutional

|Approved Changes|United States
United States

The Maryland Tax Court issued three separate decisions on 14 August 2026, finding that the state's Digital Advertising Gross Revenues Tax is unconstitutional and in violation of federal law. The decisions, which were issued in Apple Inc. v. Comptroller of Maryland (No. 23-DA-00-0456), Google LLC v. Comptroller of Maryland (No. 23-DA-00-0649), and Peacock TV, LLC v. Comptroller of Maryland (No. 23-DA-00-0654), declared the 2021 statutory framework legally deficient. Considering its findings…

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