Of Counsel Mike Semes has authored an analysis for Bloomberg Law titled “Maryland Supreme Court Delays Inevitable Fate of Digital Ad Tax.”
In his July 25, 2023, piece, Semes writes that the recent decision by the Maryland Supreme Court in Comptroller v. Comcast of California confirmed an earlier decision that litigants can’t use “a declaratory judgment motion to decide the fate of Maryland’s landmark digital advertising tax.”
The validity of this tax will only be decided when “a taxpayer either pays the tax and files a refund claim or doesn’t pay the tax and challenges an assessment,” Semes adds. At that point, the question of the law’s fate will again (eventually) be put before the Maryland Supreme Court.
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