Aug 25, 2026
In this episode of GT's GeTtin' SALTy podcast, host Nikki Dobay and
guest DeAndré Morrow break down three landmark decisions issued by
the Maryland Tax Court on August 14, 2026, finding Maryland's
first-in-the-nation digital advertising tax unconstitutional on
multiple grounds, including the Federal Internet Tax Freedom Act
(ITFA), the Dormant Commerce Clause, the Due Process Clause, and
the First Amendment.
Nikki and De discuss why the decisions are procedurally sound, what
makes the ITFA and Commerce Clause analyses significant for state
tax practitioners and policymakers nationwide, and what taxpayers
who have been paying the digital advertising tax need to do right
now to protect their rights.
They also examine what comes next in the appellate process and
consider the implications for other states that have followed
Maryland's lead in targeting digital advertising
revenue.