This presentation will review the many facets of the recently effective Maryland Digital Advertising Tax ("DAT"). It will provide the legislative history, formation, and function of the tax. It will also analyze the potential impact in practice on relevant taxpayers. Finally, it will review the current litigation surrounding the DAT.
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Sponsored by: State and Local Taxes Committee of the D.C. Bar Taxation Community
James W. Dawson, Jr., Principal, Miles & Stockbridge