United States of America: 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)
Description
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’…
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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2024-07-03
in force
2024-08-02
under appeal
2024-10-31
under appeal