Fourth Circuit: Maryland digital advertising tax violates First Amendment

Provision prohibits companies from communicating to customers regarding how tax affects pricing

Download PDF
Share
August 15, 2025

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline