Md. Insists Tax Injunction Act Applies to Ad Tax Case
Maryland doubled down on its argument that the Tax Injunction Act bars federal challenge of the state’s digital advertising tax. The U.S. Chamber of Commerce last month argued that case 1:21-cv-00410 is "ripe" at U.S. District Court in Greenbelt, Maryland…
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(see 2110140032). In a supplemental brief Friday, Maryland said 4th U.S. Circuit Court of Appeals "precedent unquestionably compels the conclusion that the digital ad tax is a 'tax' and not a 'penalty' for purposes of applying the Tax Injunction Act." A penalty would apply only to unlawful conduct, it said.