United States of America: Digital advertising tax in Maryland House Bill 732

On 9 May 2023, the Maryland Supreme Court dismissed the lower Court decision annulling the Bill introducing a tax on revenues from digital advertising services. The Supreme Court did not elaborate on Bill's constitutionality but stated that the low…

On 17 October 2022, a judge from the Circuit Court of Anne Arundel County ruled that the Maryland Digital Advertising Tax was not in line with the constitutional and federal regulations in the United States. In particular, it was noted that the Bill…

Maryland House Bill 732 is implemented for taxable years after 31 December 2021. The Bill introduces a tax of up to 10% on revenues from digital advertisements shown to residents of Maryland.

The implementation date of House Bill 732 was postponed due to the implementation of Senate Bill 787. The Bill shall now be effective for taxable years after 31 December 2021. Bill 732 introduces includes a tax of up to 10% on revenues from from dig…

The Maryland Senate joined the House in its override of the governor`s veto of a bill which includes a tax of up to 10% on revenues from from digital advertisements shown to residents of Maryland. The bill thus became law on the same day.

The govenor of Maryland, Larry Hogan, vetoed a bill which includes a tax of up to 10% on revenues from from digital advertisements shown to residents of Maryland.

Both chambers of the Maryland state legislature adopted a bill which includes a tax of up to 10% on revenues from from digital advertisements shown to residents of Maryland.