Maryland's tax on digital ads could reshape internet â if it survives legal challenges Associated Press and last updated 2021-03-05 14:16:05-05 The nationâs first tax on digital ads, targeted at big tech companies, is slated to go into effect next week â but a lawsuit filed by a group of businesses and the U.S. Chamber of Commerce hopes to stop their implementation. The Digital Advertising Gross Revenues Tax imposes a tax on money generated from selling digital advertising in Maryland. Major tech companies and industry groups argue it violates the 1998 âInternet Freedom Tax Actâ â a law that prohibits discriminatory taxes on e-commerce.