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Advertising Commerce Clause

McDermott Will & Emery

Following Maryland’s Lead? We Guess Everyone Wants to Go to Court. Icy Challenges to Nebraska’s Advertising Services Tax Act Start...

McDermott Will & Emery on

Nebraska Governor Jim Pillen’s ambitious plan to provide $2 billion in property tax relief via an increase in the sales tax rate and an expansion of the sales tax base is stirring significant debate. Part of his proposal is...more

Smart & Biggar

French-language requirements in Québec: Publication of the Draft Regulation to amend mainly the Regulation respecting the language...

Smart & Biggar on

On January 10, 2024, the Regulation to amend mainly the Regulation respecting the language of commerce and business (Draft Regulation) was published in the Gazette Officielle du Québec. The Draft Regulation was eagerly...more

Akerman LLP - SALT Insights

What’s Next For Maryland’s Digital Advertising Tax?

Maryland’s controversial Digital Advertising Gross Revenues Tax (the “Digital Ad Tax”) recently shot back to the top of the headlines when Maryland Circuit Court Judge, Alison Asti, ruled from the bench that the tax is...more

Bilzin Sumberg

Revived Legislative Bill Adds New York to Growing Number of States Seeking to Tax Big Tech’s Digital Advertising and Sales of...

Bilzin Sumberg on

In 2017, Saadia Madsbjerg, Managing Director of the Rockefeller Foundation, reflected on the billions of dollars in economic value generated each year from corporations buying and selling consumer personal data, and posited...more

Morgan Lewis

Maryland Passes Digital Advertising Tax, Now Being Challenged in Court

Morgan Lewis on

The Maryland state legislature voted on February 12 to override Governor Larry Hogan’s veto and thus enacted the Digital Advertising Act, the first tax of its kind in the United States. Other states such as Indiana, New York,...more

Eversheds Sutherland (US) LLP

Maryland State Senate’s Budget and Taxation Committee Hears Testimony on Proposed Digital Advertising Tax

On January 29, 2020, the Maryland State Senate’s Budget and Taxation Committee heard testimony on Senate Bill 2, which would create the Digital Advertising Gross Revenues Tax. The tax would be imposed on a taxpayer’s Maryland...more

Shumaker, Loop & Kendrick, LLP

Summary of U.S. Advertising Laws and Regulations for Malt Beverages and Energy Drinks

WHAT IS, AND IS NOT, ADVERTISING? At the outset it is important to understand what is, and is not, considered to be advertising or an advertisement under U.S. law. Generally speaking, as applied to any product, be it beer,...more

McDermott Will & Emery

BREAKING NEWS: Maryland Proposes (French) Tax on Advertising – Digital Platforms and Advertisers Beware!

McDermott Will & Emery on

On January 8, SB 2 was introduced to establish a new digital advertising gross revenue tax of up to 10% on “annual gross revenues of a person derived from digital advertising services in the state.” This uncharted new tax...more

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