A Deep Dive into the Maryland Digital Advertising Tax Ruling

A recent Maryland Tax Court decision has the state tax community buzzing after it ruled that the state's tax on digital advertising services is unconstitutional, violating the Internet Tax Freedom Act (ITFA) and the U.S. Constitution's Dormant Commerce Clause.

On this TWIST podcast, host Harley Duncan and special guest Jeff Cook, both from KPMG's Washington National Tax practice, explore the details of this landmark decision. They discuss the structure of the tax, the court's methodical analysis, and why it was found to be discriminatory against electronic commerce and unfairly apportioned. The conversation also touches on the broader implications for other states that have enacted or are considering similar taxes on digital services.