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United States of America: Issued Supreme Court of Maryland Decision reversing Bill termination

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Issued Supreme Court of Maryland Decision reversing Bill termination

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 lower tax court lacked jurisdiction because "the appellees failed to exhaust their administrative remedies".

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Scope

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

Complete timeline of this policy change

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2020-03-18
adopted

Both chambers of the Maryland state legislature adopted a bill which includes a tax of up to 10% on…

2020-05-20
rejected

The govenor of Maryland, Larry Hogan, vetoed a bill which includes a tax of up to 10% on revenues f…

2021-02-12
in force

The Maryland Senate joined the House in its override of the governor`s veto of a bill which include…

2021-05-30
adopted

The implementation date of House Bill 732 was postponed due to the implementation of Senate Bill 78…

2021-12-31
in force

Maryland House Bill 732 is implemented for taxable years after 31 December 2021. The Bill introduce…

2022-10-17
revoked

On 17 October 2022, a judge from the Circuit Court of Anne Arundel County ruled that the Maryland D…

2023-05-09
in force

On 9 May 2023, the Maryland Supreme Court dismissed the lower Court decision annulling the Bill int…