Md. Insists Tax Injunction Act Applies to Ad Tax Case
Maryland doubled down on its argument that the Tax Injunction Act bars federal challenge of the state’s digital advertising tax. The U.S. Chamber of Commerce last month argued that case 1:21-cv-00410 is "ripe" at U.S. District Court in Greenbelt, Maryland…
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
(see 2110140032). In a supplemental brief Friday, Maryland said 4th U.S. Circuit Court of Appeals "precedent unquestionably compels the conclusion that the digital ad tax is a 'tax' and not a 'penalty' for purposes of applying the Tax Injunction Act." A penalty would apply only to unlawful conduct, it said.