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
Constitution: First Amendment
First Things First: Cincinnati Billboard Tax Does Not Violate First Amendment
By Charles Capouet & Jeffrey Friedman on
Posted in Noteworthy Cases
On June 18, 2020, the Ohio Court of Appeals held that Cincinnati’s excise tax on the gross receipts generated by billboards does not violate the First Amendment to the United States Constitution. The court found persuasive Clear Channel Outdoor, Inc. v. Director, Department of Finance of Baltimore, 223 A.3d 1050 (Md. Ct. Spec. App.…