This blog discusses Maryland’s newly-imposed tax on digital advertising and how it is likely to affect Big Tech in particular, should it survive the lawsuit filed by the U.S. Chamber of Commerce and lobbying groups representing companies such as Amazon, Google, and Facebook. The bill, which is targeted at businesses that make over $100 million a year through digital advertising, would impose a scaled tax on revenue from digital ads shown in the state. The tax bill has been met with opposition from those who believe it is unconstitutional and will impose an unreasonable and harmful change to businesses. This blog describes the tax and the intended outcome of its implementation, recounts how the law has inspired similar legislation in other states, and evaluates the differing stances of its proponents and opponents. … Read More Taxing Big Tech: Understanding Maryland’s New Digital Advertising Tax