When the Maryland General Assembly overrode a gubernatorial veto on Friday, February 12, 2021, it became the first state in the U.S. to place a tax on digital advertising services. Much remains to be seen as both chambers of Maryland's General Assembly consider amendments to the new law and challenges make their way through the courts. In the meantime, DeAndré Morrow, Jeremy Abrams, and John Feldman wrote a new Reed Smith In-Depth analyzing the immediate and potential effects of the veto override and providing a forecast on if the tax will survive the judicial challenges it faces.
This article is presented for informational purposes only and is not intended to constitute legal advice.