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

Tax Notes State, April 12, 2021, p. 141

Indiana Legal Studies Research Paper No. 452

8 Pages Posted: 14 May 2021

See all articles by Darien Shanske

Darien Shanske

University of California, Davis - School of Law

Chris Moran

Venable LLP

David Gamage

Indiana University Maurer School of Law

Date Written: 2021

Abstract

This essay analyzes whether U.S. state-level taxes on digital advertising — like Maryland’s new tax — are barred by the Internet Tax Freedom Act and argues that the Act’s prohibition against “discriminatory” taxes on electronic commerce should be construed narrowly.

Keywords: State Taxes, Digital Advertising, Maryland, Internet Tax Freedom Act, Discriminatory Taxes, Electronic Commerce

JEL Classification: K34, H2

Suggested Citation

Shanske, Darien and Moran, Chris and Gamage, David, Maryland's Digital Tax and the ITFA's Catch-22 (2021). Tax Notes State, April 12, 2021, p. 141, Indiana Legal Studies Research Paper No. 452, Available at SSRN: https://ssrn.com/abstract=3844980

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

Chris Moran

Venable LLP ( email )

750 East Pratt Street
Suite 900
Baltimore, MD 21224
United States

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

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