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Maryland Court Invalidates Maryland’s First-of-Its-Kind Digital Ad Tax

A Maryland state court struck down the state’s Digital Advertising Gross Revenues Tax (“Digital Ad Tax”) as invalid under both the federal Internet Tax Freedom Act (“ITFA”) and U.S. Constitution....more

Washington Denies “Human Effort” Exclusion to Online Research Service

The Washington Court of Appeals held that Gartner, Inc.’s online research service was a digital automated service subject to the state’s retail sales tax and retailing Business and Occupation (B&O) Tax. ...more

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