100 Tax Notes State 141 (2021)
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.
Gamage, David; Shanske, Darien; and Moran, Christopher, "Maryland’s Digital Tax and the ITFA’s Catch-22" (2021). Articles by Maurer Faculty. 2986.