Marks, Works and Secrets | Akerman LLP
Health Law Rx | Akerman LLP
HR Defense | Akerman LLP
Description: This law blog provides news & commentary on state and local taxes.
Last fall, when a Maryland County Circuit Court held that the Maryland Digital Ad Tax violated the dormant commerce clause, the supremacy clause, the Internet Tax Freedom Act, and the First Amendment of the U.S. Constitution , most of the tax world anticipated that the Maryland Comptroller would promptly appeal the ruling, which it did. The State argued that the Circuit Court’s decision must be reversed because the plaintiffs had not properly exhausted their administrative resources prior to bringing the l
On May 9, 2023, the Maryland Supreme Court, in a per curiam opinion, handed the State of Maryland a major victory, only days after hearing oral arguments. The Maryland Supreme Court held that the Circuit Court did not have jurisdiction in the first place because the plaintiffs did not exhaust their administrative remedies, and vacated the lower court’s October 2022 ruling. In a somewhat unusual move, the Court rendered its decision in summary form and indicated that an opinion explaining its reasoning wou
Continue Reading
Marks, Works and Secrets | Akerman LLP
Health Law Rx | Akerman LLP
HR Defense | Akerman LLP