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Tax Law

Legal Alert: Maryland’s digital advertising tax bill passes out of committee with amendments

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 Treasury must determine when gross revenues are derived from digital advertising services in Maryland. The bill will next head to the entire Senate for second reading and consideration.

Read the full legal alert here.