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Maryland Appeals Google, Apple, Peacock’s Take Down of Ad Tax

Andrew D. Appleby
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Perry Cooper (Bloomberg Law): Maryland Appeals Google, Apple, Peacock’s Take Down of Ad Tax

Maryland asked a state trial court in documents obtained by Bloomberg Law Monday to unwind rulings striking down its first-in-the-nation tax on digital advertising challenged by Google LLC, Peacock TV LLC, and Apple Inc.

The Maryland Tax Court held in August that the tax unconstitutionally discriminates against large out-of-state companies and is preempted by the federal Internet Tax Freedom Act, which prohibits states from singling out electronic commerce for taxation.

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About the Author

Andrew D. Appleby Avatar
Andrew D. Appleby
Andrew Appleby is an Associate Professor of Law at the University of Tennessee Winston College of Law. He has particular expertise in state and local taxation, taxation of the digital economy, sports taxation, and applied tax policy. Prior to joining academia, he practiced multistate tax law at leading law firms for a decade, and he now co-authors the State Taxation treatise with Prof. Walter Hellerstein.
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