Maryland's Digital Tax and the ITFA's Catch-22
Tax Notes State, April 12, 2021, p. 141
8 Pages Posted: 14 May 2021
Date Written: 2021
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: Suggested Citation