Per the Maryland Attorney General’s Office: “Maryland Attorney General Anthony Brown issued the following statement after the United States Court of Appeals for the Fourth Circuit issued its decision in Chamber of Commerce of the United States of America et al v. Lierman rejecting the Chamber’s arguments that Maryland’s digital ad tax is an improper penalty on digital advertising services:
“I will continue to defend this transformative legislation and still believe in the validity of this law. The purpose of the digital ad tax is to provide critical funding to improve Maryland’s public
education system and prepare our students to compete in the global marketplace. Youth across our State, including in our underserved communities, need access to vital educational
opportunities. The digital ad tax will provide Maryland the funding it needs to level the educational playing field across our State and ensure that all Maryland students receive a worldclass education.”
https://www.marylandattorneygeneral.gov/press/2024/011024a.pdf