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
digital advertising tax
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
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