On June 1, 2026, the Illinois General Assembly passed S.B. 3019. In part one of this Legal Alert series, we addressed the tax on targeted advertising services and a Social Media Platform Fee. In this part two, we address a variety of other changes, including the new Digital Asset Privilege Tax, an expansion of
Illinois tax increases part one: Digital services taxes
On June 1, 2026, the Illinois General Assembly passed S.B. 3019, which serves as the state’s budget bill. Via a late amendment, Illinois will make a number of significant tax changes. Here, in part one of this Legal Alert series, we address: (1) a tax on targeted advertising services; and (2) a Social
Maryland Comptroller rejecting DAT refund claims without offering appeal rights
We have recently learned from taxpayers that filed refund claims of the Maryland Digital Advertising Tax (DAT) that the Maryland Comptroller is issuing responses entitled “Request Received Does Not Constitute a Refund Claim.” The Comptroller’s notices state that it rejects refund claims if they do not “disclose[ ] sufficient information about the taxpayer’s annual gross
Deadline approaches for Maryland Digital Advertising Tax refund claims
The Maryland Comptroller issued an interpretation of the Maryland Digital Advertising Tax (DAT) that excludes certain digital advertising from the DAT. A Maryland regulation – COMAR 03.12.01.01 – limits taxable “digital advertising services” to those “advertising services on a digital interface that are: (i) Programmatic; and (ii) Visually conveyed.” Thus, receipts from sales of digital
Far from a bullseye: Utah set to adopt targeted advertising tax
The Utah State Legislature is poised to enact a “targeted advertising” tax, the first of its kind in the U.S. This tax is similar to, but distinct from, Maryland’s digital advertising gross revenues tax and Chicago’s social media amusement tax.
The legislation enacting the tax, S.B. 287, has been agreed-upon by both chambers and
Clicks, data, and dollars: Understanding state digital services taxes
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor unpack one of SALT’s highly discussed and fast‑evolving areas: digital services taxes.
Their conversation breaks digital services taxes into four distinct frameworks, helping listeners understand how states and localities are approaching the taxation of digital activity in different ways. The discussion
Legal Alert: Singing the blues – Chicago’s proposed social media tax, other tax increases
On Friday, December 19, the City Council passed a budget which includes a new Social Media Amusement Tax (SMAT) and increases several existing taxes. If enacted, the SMAT would be a first of its kind tax (in the US) imposed exclusively on social media companies. The SMAT revenue is earmarked to fund Chicago’s mental and
ITFA: A federal shield in an expanding digital economy
Initially enacted as a temporary measure, Congress made ITFA permanent in 2016 to reflect the enduring federal commitment to preserve a tax-neutral digital infrastructure and protect an evolving digital economy. Indeed, today’s “internet access” is no longer defined by static homepages and email alone, but by cloud computing, digital advertising ecosystems, streaming platforms, and bundled
AI and SALT: A new frontier
In this episode of the SALT Shaker Podcast, SALT Counsel Jeremy Gove and Chelsea Marmor dive into the evolving intersection of artificial intelligence (AI) and SALT.
As AI technology continues to advance, Jeremy and Chelsea draw a parallel for tax purposes to the early days of the internet – when Congress passed the ITFA to
Fourth Circuit Court of Appeals holds Maryland’s “unusual” digital ad tax’s pass-through prohibition unconstitutional
On August 15, 2025, the United States Court of Appeals for the Fourth Circuit held that a Maryland statutory provision prohibiting sellers from itemizing the digital advertising tax (DAT) on their invoices violates the First Amendment. As readers are likely aware, the DAT is imposed on gross revenues from digital advertising services in Maryland. After