Maryland’s Digital Tax and the ITFA’s Catch-22

Authors

David Gamage, University of Missouri School of Law
Darien Shanske
Christopher Moran

Document Type

Article

Publication Date

2021

Abstract

In this installment of Academic Perspectives on SALT, the authors examine whether state level taxes on digital advertising — like Maryland’s new tax — are barred by the Internet Tax Freedom Act and discuss how the act’s prohibition against “discriminatory” taxes on electronic commerce should be construed narrowly.

Recommended Citation

David Gamage et al., Maryland’s Digital Tax and the ITFA’s Catch-22, 100 Tax Notes State 141 (2021).
Available at: https://scholarship.law.missouri.edu/facpubs/1159