{"id":30088,"date":"2021-02-17T17:09:00","date_gmt":"2021-02-17T22:09:00","guid":{"rendered":"https:\/\/www.stetson.edu\/law\/news\/?p=30088"},"modified":"2021-02-19T17:13:34","modified_gmt":"2021-02-19T22:13:34","slug":"digital-ad-taxes-could-be-changed-to-withstand-litigation-experts-say","status":"publish","type":"post","link":"https:\/\/www2.stetson.edu\/law\/news\/index.php\/2021\/02\/17\/digital-ad-taxes-could-be-changed-to-withstand-litigation-experts-say\/","title":{"rendered":"Digital Ad Taxes Could Be Changed to Withstand Litigation, Experts Say"},"content":{"rendered":"\n<p style=\"font-size:13px;line-height:18px\">By Lauren Loricchio<br><em>TaxNotes State<\/em><br>Feb. 17, 2021<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Excerpt<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.stetson.edu\/law\/faculty\/home\/andrew-appleby.php\" target=\"_blank\" rel=\"noreferrer noopener\">Andrew Appleby<\/a>, assistant professor at Stetson University College of Law, said he also thinks the tax would violate the plain language of the ITFA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Appleby said there are ways for states to tax digital advertising but that Maryland\u2019s tax is \u201cone of the less precise approaches.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cIt is essentially taking an international type [digital services tax] and imposing it at the state and local level, which is problematic because we have constitutional limitations on state taxation and we have this federal preemption issue with ITFA,\u201d Appleby said. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cWith that said, it doesn\u2019t mean that a state court is necessarily going to strike it down. Particularly on the basis of federal preemption, state courts are often hesitant to do that,\u201d Appleby said.<\/p>\n\n\n\n<p style=\"font-size: 11.5px;line-height:18px;padding-bottom:15px;\">This article was originally published on the TaxNotes State website on Feb. 17, 2021, with the headline, &#8220;<a href=\"https:\/\/www.taxnotes.com\/search-page-list?esq%3DDigital%2BAd%2BTaxes%2BCould%2BBe%2BChanged%2BTo%2BWithstand%2BLitigation%252C%2BExperts%2BSay%26proximity%3D%26from%3D0%26size%3D20%26orderby%3Dsearchdate%26order%3Ddesc%26filterterm%3Dfulltext\" target=\"_blank\" rel=\"noopener\">Digital Ad Taxes Could Be Changed to Withstand Litigation, Experts Say<\/a>.&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>With doubts raised about the constitutionality of Maryland\u2019s recently adopted gross revenues<br \/>\ntax on digital advertising, there are other ways states could tax digital advertising, according to<br \/>\nexperts.<\/p>\n","protected":false},"author":25,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[2541],"class_list":["post-30088","post","type-post","status-publish","format-standard","hentry","category-faculty-in-the-news","tag-andrew-appleby"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - 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