Stephanie Lipinski Galland and Sonia Shaikh, along with M&S alum Jim Dawson, wrote “The Age of Consequence — Maryland’s Digital Advertising Tax,” the cover story for the latest issue of Tax Notes States. The article builds off a blog post Stephanie and Sonia wrote in August after the Maryland Tax Court struck down the state’s Digital Advertising Gross Revenues Tax as well as an article Sonia and Jim wrote for Tax Notes in 2022 about the digital tax.

The new article traces the Maryland tax from its “legislative roots through its international inspirations and broader contexts, summarizes the litigation from its procedural beginnings and considers the practical implications for taxpayers,” among other topics.

“The tax court’s broad, purpose-based reading of ‘similar’ under the Internet Tax Freedom Act effectively forecloses the argument that digital advertising is a fundamentally new industry deserving of separate tax treatment,” they conclude. “That reasoning will travel well beyond Maryland.”

Click here to read the article (login may be required). Tax Notes is a publication of Tax Analysts, an independent, nonprofit organization dedicated to transparency, education and community in tax policy.