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
digital advertising tax
Maryland Comptroller issues Digital Ad Tax Bulletin (3.5 years late)
By Jeffrey Friedman & Charles Capouet on
Posted in Digital Economy, Policy and Legislation
Yesterday, the Comptroller of Maryland issued Technical Bulletin No. 59, laying out its position on the Digital Advertising Gross Revenues (ominously abbreviated as “DAGR”) tax base. As the DAGR took effect in January 2022, this guidance is not exactly timely.
Much of Bulletin No. 59 is devoted to the Comptroller’s view of taxability. A…
Not an April Fools’ Day prank: Digital advertising tax introduced in California State Assembly
By Charlie Kearns & Charles Capouet on
On April 1, 2024, the California State Assembly amended a digital advertising tax into A.B. 2829, formerly a property tax bill. As amended, A.B. 2829 would adopt the digital advertising tax effective January 1, 2025. The California proposal is similar to the Maryland Digital Advertising Gross Revenues Tax, which is currently the subject of…
D.C. Tax Revision Commission considers digital advertising tax and data mining tax
By Charlie Kearns & Charles Capouet on
Posted in Digital Economy
On September 13, 2023, the D.C. Tax Revision Commission met and evaluated over a dozen tax proposals. Most concerning, the Commission discussed the possibility of implementing a digital advertising tax or a data mining tax.
D.C. Tax Revision Commission
The Council of the District of Columbia established the Commission to comprehensively review the District’s tax…
Maryland digital advertising tax payment deadline extended to April 18th
By Jeffrey Friedman & Charles Capouet on
Posted in Digital Economy
The Comptroller has informed us that the due date for the first quarterly estimated digital advertising tax payment is extended to Monday, April 18th. The deadline for taxpayers to make this first payment would otherwise have been April 15, 2022. We are not aware of the Maryland Comptroller’s office otherwise publicizing this extension. Taxpayers…
Maryland releases digital advertising tax payment form
By Charlie Kearns & Charles Capouet on
Posted in Digital Economy
After a long wait, the Maryland Comptroller of the Treasury recently released Maryland Form 600D, Declaration of Estimated Digital Advertising Gross Revenues Tax. The Maryland Digital Advertising Tax went into effect on January 1, 2022. Taxpayers subject to the tax are required under Maryland law to make estimated payments. The first one is due…
Breaking news: Federal court dismisses legal challenge to Maryland digital advertising tax
Posted in Digital Economy, Policy and Legislation
On March 4, 2022, the United States District Court for the District of Maryland partially dismissed a challenge to the Maryland Digital Advertising Gross Revenues Tax.
- The plaintiffs asserted that the Tax violates the Internet Tax Freedom Act and the Commerce and Due Process Clauses of the United States Constitution.
- The federal court held that
…