Richard Pomp Testifies in Successful Challenges to Maryland Digital Advertising Tax

Professor Richard Pomp served as an expert witness for Apple and Google in successful challenges to Maryland’s digital advertising tax. In decisions issued Aug. 14, the Maryland Tax Court found that the tax violated the federal dormant commerce clause, the due process clause, and the Internet Tax Freedom Act. Pomp, whose testimony addressed the history and scope of the Internet Tax Freedom Act, said the opinion was the product of a yearlong deliberative process and could have implications for challenges to similar digital advertising taxes in other states.

Read more about the case in Tax Notes and Law360.