In this episode of GT’s GeTtin’ SALTy podcast, host Nikki Dobay and guest DeAndré Morrow break down three landmark decisions issued by the Maryland Tax Court on Aug. 14 finding Maryland’s first-in-the-nation digital advertising tax unconstitutional on multiple grounds, including the Federal Internet Tax Freedom Act (ITFA), the Dormant Commerce Clause, the Due Process Clause, and the First Amendment.

Nikki and De discuss why the decisions are procedurally sound, what makes the ITFA and Commerce Clause analyses significant for state tax practitioners and policymakers nationwide, and what taxpayers who have been paying the digital advertising tax need to do right now to protect their rights.

They also examine what comes next in the appellate process and consider the implications for other states that have followed Maryland’s lead in targeting digital advertising revenue.