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
Included in
Advertising and Promotion Management Commons, Internet Law Commons, Taxation-State and Local Commons, Tax Law Commons