Maryland's Digital Advertising Tax Is Unworkably Vague
Maryland’s Digital Advertising Tax Is Unworkably Vague Michael J. Semes Key Findings In addition to its economic impact on Maryland businesses and the likelihood of serious legal challenges, Maryland’s proposed digital advertising tax is incredibly vague on vital definitions, creating uncertainty about where revenue is sourced and when it is subject to the tax. The legislation’s ambiguity could lead to double taxation, with multiple entities paying taxes on gross receipts from the same ad being served to a viewer, and would certainly create substantial—and costly—confusion. A styliz...
Source: taxfoundation.org