Throughout the week, we highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Read the recent alerts below or visit the archive.
Maryland Supreme Court vacates lower court rulings on digital advertising services tax On May 9, 2023, the Supreme Court of Maryland (“Maryland Supreme Court”) issued a per curiam order related to the Maryland Digital Advertising Gross Revenues Tax (“DAGRT”) overruling the Anne Arundel County Circuit Court and vacating three previous actions including a bench ruling throwing out the tax [see our previously issued Multistate Tax Alert for details on some earlier developments in this litigation], an order denying in part the Comptroller of Maryland’s motion to dismiss the case, and a final declaratory judgment.
This Multistate Tax Alert summarizes the Maryland Supreme Court’s order. [Issued: May 23, 2023] More
Montana enacts pass-through entity tax election On May 19, 2023, Montana Senate Bill 554 (S.B. 554) was enacted into law. Under the legislation, pass-through entities may make an annual election to pay state tax at the entity level for taxable years beginning after December 31, 2022.
This Multistate Tax Alert summarizes some of the provisions of S.B. 554. [Issued: May 22, 2023] More
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