United States of America: US Chamber of Commerce lawsuit against Maryland over alleged First Amendment violations in Digital Advertising Gross Revenues Tax Act (DATA)

Progress

Current status
under appeal
17 Mar 2025 under appeal
31 Oct 2024 under appeal
02 Aug 2024 under appeal
03 Jul 2024 in force

Scope

Implementers
United States of America
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
Government Branch
judiciary
Government Body
court
Implementation Level
subnational

Timeline of events

17 Mar 2025
under appeal

US Chamber of Commerce filed reply brief in its lawsuit against Maryland over alleged First Amendment violations in Digital Advertising Gross Revenues Tax Act (Case No. 21-cv-410)

On 17 March 2025, the US Chamber of Commerce, NetChoice, and the Computer and Communications Industry Association filed a reply brief in the United States Court of Appeals for the Fourth Circuit. The brief challenges the pass-through provision in Ma…

Event type public lawsuit
Action type appeal
Government branch judiciary
Government body court
31 Oct 2024
under appeal

US Chamber of Commerce filed opening brief in its lawsuit against Maryland over alleged First Amendment violations in Digital Advertising Gross Revenues Tax Act (Case No. 21-cv-410)

On 31 October 2024, the US Chamber of Commerce, NetChoice, and the Computer and Communications Industry Association filed an opening brief in the United States Court of Appeals for the Fourth Circuit. The brief challenges the United States District …

Event type public lawsuit
Action type appeal
Government branch judiciary
Government body court
02 Aug 2024
under appeal

US Chamber of Commerce filed Notice of Appeal in its lawsuit against Lierman over alleged First Amendment violations in Digital Advertising Gross Revenues Tax Act (No. 1:21-cv-410-LKG)

On 2 August 2024, the US Chamber of Commerce, NetChoice and the Computer and Communications Industry Association filed a Notice of Appeal with the United States District Court for the District of Maryland. Submitted to the US Court of Appeals for th…

Event type public lawsuit
Action type appeal
Government branch judiciary
Government body court
03 Jul 2024
in force

United States District Court for the District of Maryland issued ruling in Chamber of Commerce v. Lierman on alleged First Amendment violation in Digital Advertising Gross Revenues Tax Act (21-cv-00410-LKG)

On 3 July 2024, the United States District Court for the District of Maryland issued a memorandum opinion in the case of US Chamber of Commerce, et al. v. Brooke Lierman. The case involved a First Amendment facial challenge to the State of Maryland’…

Event type public lawsuit
Action type ruling
Government branch judiciary
Government body court