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2022 72nd Midyear Conference

T04 - All Things Digital – The Global Taxation of Digital Goods and Services

Mar 22, 2022 9:45am ‐ Mar 22, 2022 10:45am


Maryland is the first U.S. state to impose a tax on digital advertising services, which is partially based on concepts discussed worldwide. The bill faced turmoil from its inception and ultimately passed only after the legislature overrode the governor’s veto. Within a week of passage, the first of two lawsuits challenging the constitutionality of the legislation was filed. Despite pending cases, the Maryland Comptroller issued regulations in late-2021 implementing the new tax. Moreover, other states such as Texas, West Virginia, New York, and Massachusetts are advancing legislation similar to Maryland’s and some experts estimate that more states will consider bills in 2022. This panel discussion will cover the potential outcome of the Maryland litigation and assess the likelihood of future state taxes on digital advertising.

  • Learn about worldwide trends in the taxation of digital goods.
  • Receive updates on the status of litigation challenging digital advertising taxes.
  • Hear about predictions for the future of digital taxes.



Tags: SALT

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