Tax Law

Recent Posts

Every Word Matters – Maryland Tax Court Holds Expansive Statutory Terms Exempt Unauthorized Insurance Company From Maryland Corporate Income Tax
Posted on 12 Aug 2020 by Eversheds Sutherland LLP

On remand from the Maryland Court of Special Appeals, the Maryland Tax Court held that an unauthorized insurance company owned by Macy’s, was exempt from Maryland corporate income tax. During the years at issue, Leadville, a Vermont captive, did not earn... Read More

Every Word Matters – Maryland Tax Court Holds Expansive Statutory Terms Exempts Unauthorized Insurance Company From Maryland Corporate Income Tax
Posted on 12 Aug 2020 by Eversheds Sutherland LLP

On remand from the Maryland Court of Special Appeals, the Maryland Tax Court held that an unauthorized insurance company owned by Macy’s, was exempt from Maryland corporate income tax. During the years at issue, Leadville, a Vermont captive, did not earn... Read More

Wynne or Lose: Maryland Court of Appeals Upholds Constitutionality of Reduced Interest Rate on Wynne Refunds
Posted on 7 Jul 2020 by Eversheds Sutherland LLP

On June 5th, the Maryland Court of Appeals held that a reduced interest rate on refunds paid to taxpayers as a result of the U.S. Supreme Court’s decision in Comptroller of Maryland v. Wynne did not violate the U.S. Constitution’s dormant Commerce Clause... Read More

10 Things You Need to Know About the Maryland Digital Advertising Tax
Posted on 24 Mar 2020 by Eversheds Sutherland LLP

On a recent podcast , our State and Local Tax team discussed the Maryland digital advertising tax , which proposes a first of its kind state tax on digital advertising imposed on gross revenues of up to 10%. The bill awaits Governor Larry Hogan’s signature... Read More

Podcast: Maryland’s digital ad tax – everything you need to know in 10 Minutes
Posted on 23 Mar 2020 by Eversheds Sutherland LLP

This podcast discusses the recently passed Maryland digital advertising tax , which proposes a first of its kind state tax on digital advertising imposed on gross revenues of up to 10%. The bill awaits Governor Larry Hogan’s signature – and he is expected... Read More

Maryland Passes Digital Advertising Service Tax
Posted on 19 Mar 2020 by Eversheds Sutherland LLP

Earlier today, the Maryland legislature passed H.B. 732, which proposes a first of its kind Digital Advertising Gross Revenues Tax. The legislature also passed H.B. 932, which would expand Maryland’s sales tax to sales of digital products (both downloads... Read More

A Night to Forget: Maryland’s Digital Advertising Services and Digital Products Tax Proposals Move Closer to Passage
Posted on 18 Mar 2020 by Eversheds Sutherland LLP

During the evening of St. Patrick’s Day, the Maryland State Senate passed on third reading (i.e., a floor vote) H.B. 732, which would impose a new Digital Advertising Gross Revenues Tax and H.B. 932 , which would expand Maryland’s sales tax to digital... Read More

Several State Legislatures to Take Historic Pause Due to COVID-19 Concerns
Posted on 16 Mar 2020 by Eversheds Sutherland LLP

With the threat of COVID-19 looming, several state legislatures will halt or temporarily suspend their legislative sessions, including: Colorado, Delaware, Connecticut, Georgia, Kentucky, Maine, Maryland, New Hampshire, and Vermont. For many states, this... Read More

Maryland Senate adds additional amendments to digital advertising tax bill
Posted on 14 Mar 2020 by Eversheds Sutherland LLP

Earlier today, the Maryland Senate considered Senate Bill 2, which would impose a new tax on digital advertising services. The Senate retained the Budget and Taxation Committee amendments that revise the sourcing provisions. However, the amendments provide... Read More

Legal Alert: Maryland’s digital advertising tax bill passes out of committee with amendments
Posted on 9 Mar 2020 by Eversheds Sutherland LLP

The Maryland Senate Budget and Taxation Committee voted to pass out of committee Senate Bill 2, which would impose a new tax on digital advertising services. The committee amended the bill to include a new sourcing provision. Now, the Comptroller of the... Read More

Legal Alert: Maryland hearing on Digital Advertising Tax highlights problems, hints at amendments
Posted on 3 Mar 2020 by Eversheds Sutherland LLP

On February 28, 2020, Maryland’s proposed Digital Advertising Tax was the subject of a hearing by the Maryland House of Delegates’ Ways and Means Committee. House Bill 695 would impose a tax on Maryland gross revenues from digital advertising services... Read More

Videocast: 2020 – The year of digital taxation
Posted on 27 Feb 2020 by Eversheds Sutherland LLP

In 2020, state and local tax practitioners have witnessed the emergence of a new trend: the proposed taxation of advertising services and data usage. In this Bottom Line videocast , Charles Capouet and Samantha Trencs discuss: the proposed Maryland... Read More

Maryland House of Delegates Introduces Sales Tax Expansion to Nearly All Services
Posted on 21 Feb 2020 by Eversheds Sutherland LLP

On February 20, 2020, the Maryland House of Delegates introduced HB 1628 , which would reduce the sales tax rate from 6% to 5% and expand the base to tax almost all services. If passed, the bill would take effect January 1, 2021. This bill is sponsored... Read More

Maryland Seeks to Extend Tax on Peer-to-Peer Car Sharing
Posted on 13 Feb 2020 by Eversheds Sutherland LLP

In 2018, Maryland S.B. 743 temporarily extended the 8% sales tax on short-term vehicle rentals to reach peer-to-peer car sharing companies. That temporary tax is due to sunset June 30, 2020. S.B. 573 seeks to make the tax upon peer-to-peer car sharing... Read More

The 2020 State Legislative Trend to Watch – Advertising and Data Taxes
Posted on 11 Feb 2020 by Eversheds Sutherland LLP

Over 40 state legislatures have convened their 2020 legislative sessions. Last year, states moved quickly to impose collection and remittance obligations on remote sellers and marketplace facilitators in light of Wayfair. This year, states are charting... Read More