Maryland’s Digital Tax and the ITFA’s Catch-22

Authors

David Gamage, Indiana University Maurer School of LawFollow
Darien Shanske, University of California, DavisFollow
Christopher Moran, Venable, LLPFollow

Document Type

Article

Publication Date

4-12-2021

Publication Citation

100 Tax Notes State 141 (2021)

Abstract

In this installment of Academic Perspectives on SALT, the authors examine whether statelevel taxes on digital advertising — like Maryland’s new tax — are barred by the Internet Tax Freedom Act and discuss how the act’s prohibition against “discriminatory” taxes on electronic commerce should be construed narrowly.

Recommended Citation

Gamage, David; Shanske, Darien; and Moran, Christopher, "Maryland’s Digital Tax and the ITFA’s Catch-22" (2021). Articles by Maurer Faculty. 2986.
https://www.repository.law.indiana.edu/facpub/2986