Forum
U.S. District Court for the District of Maryland
Case Status
Docket Number
Case Updates
District Court dismisses First Amendment challenge to Maryland’s pass-through prohibition for its digital services tax
July 03, 2024
U.S. Chamber and co-plaintiffs file supplemental response brief on the meaning of the pass-through provision of Maryland’s Digital Advertising Services Tax Act
April 08, 2024
U.S. Chamber and co-plaintiffs file supplemental brief on the meaning of the pass-through provision in Maryland’s Digital Advertising Services Tax Act
March 29, 2024
The provision states that taxpayers "may not directly pass on the cost of the tax imposed under this section to a customer . . . by means of a separate fee, surcharge, or line-item.” We argue that this provision is an unconstitutional restriction on taxpayer speech.
Michael B. Kimberly, Stephen P. Kranz, and Charles Seidell of McDermott Will & Emery LLP served as outside counsel.