A federal appeals court struck down a Maryland law forbidding companies from listing a state tax on digital advertising on customers’ receipts.
The unanimous tax-transparency ruling in U.S. Chamber of Commerce v. Lierman was issued on Aug. 15 by a three-judge panel of the U.S. Court of Appeals for the Fourth Circuit. The defendant, Brooke Lierman, is Maryland’s comptroller.
The tax targets large companies such as Amazon.com, Meta, and Alphabet. The state imposes levies on a sliding scale based on the businesses’ global revenue. Lawmakers previously said the tax could raise $250 million per year. The U.S. Chamber of Commerce, NetChoice, and the Computer and Communications Industry Association filed suit, alleging that the law was an assault on digital advertising….