Md. Digital Ad Tax ‘Punitive at Every Turn’: 4th Circuit Opening Brief

Maryland’s digital ad tax is “punitive at every turn,” but the U.S. District Court in Baltimore refused to exercise its “duty” to review the constitutional challenges to the levy, said the U.S. Chamber of Commerce’s opening brief Tuesday (docket 22-2275) at the 4th U.S. Circuit Court of Appeals. The Chamber is appealing the district court’s March decision dismissing businesses’ challenge of the tax and its Dec. 2 dismissal of their challenge to the tax’s pass-through ban (see 2212160050). NetChoice and CCIA are co-appellants. The lower court "should have resolved the merits of appellants' claims and entered final judgment in their favor," it said. The 4th Circuit "should reverse and remand with instructions to do so," it said.