{"id":30091,"date":"2021-02-19T17:29:00","date_gmt":"2021-02-19T22:29:00","guid":{"rendered":"https:\/\/www.stetson.edu\/law\/news\/?p=30091"},"modified":"2021-02-19T17:34:17","modified_gmt":"2021-02-19T22:34:17","slug":"first-suit-filed-over-marylands-digital-ad-tax","status":"publish","type":"post","link":"https:\/\/www2.stetson.edu\/law\/news\/index.php\/2021\/02\/19\/first-suit-filed-over-marylands-digital-ad-tax\/","title":{"rendered":"First Suit Filed Over Maryland\u2019s Digital Ad Tax"},"content":{"rendered":"\n<p style=\"font-size:13px;line-height:18px\">By Lauren Loricchio<br><em>TaxNotes State<\/em><br>Feb. 19, 2021<\/p>\n\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 the Stetson University College of Law, observed that one interesting procedural twist related to the suit is that it was filed in federal court, which many state tax practitioners perceive to be a fairer forum than a state court or administrative body.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cMost would expect a federal court to be more likely than a state court to strike down a state statute, especially based on federal preemption. The hurdle is the Tax Injunction Act, which generally bars federal courts from adjudicating state tax cases,\u201d Appleby said.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cThe complaint asserts that the Maryland ad tax is not actually a tax, but instead a punitive fee or assessment (and there is at least a colorable argument for that assertion based on the structure of Maryland\u2019s tax and the legislative history). If the federal court agrees, it would be able to decide the substance of this case,\u201d he added.<\/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. 19, 2021, with the headline, &#8220;<a href=\"https:\/\/www.taxnotes.com\/tax-notes-today-federal\/gross-receipts-tax\/first-suit-filed-over-marylands-digital-ad-tax\/2021\/02\/19\/2zf0s\" target=\"_blank\" rel=\"noopener\">First Suit Filed Over Maryland\u2019s Digital Ad Tax<\/a>.&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Four trade associations are suing the comptroller of Maryland over the state\u2019s new tax on<br \/>\ndigital advertising, the first tax of its kind in the United States.<\/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-30091","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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