Fourth Circuit: Maryland digital advertising tax violates First Amendment
Provision prohibits companies from communicating to customers regarding how tax affects pricing
The U.S. Court of Appeals for the Fourth Circuit today held that Maryland’s digital advertising tax, insofar as it prohibits companies from communicating to customers about how the tax affects pricing, violates the First Amendment’s protection of free speech.
The case is: Chamber of Commerce of U.S.A. v. Lierman, No. 24-1727 (4th Cir. August 15, 2025). Read the Fourth Circuit’s decision