💨 Abstract

The Fourth U.S. Circuit Court of Appeals ruled that Maryland's digital ad tax is unconstitutional because it restricts free speech by preventing tech companies from telling consumers about the tax. The court noted that the law's intention was to shield Maryland from public criticism. The tax, which specifically targets large tech companies like Apple, Meta, and Google, was meant to fund education reforms. Tech industry groups, including NetChoice and the U.S.

Courtesy: Ana Golden