Digital advertisers' frustrations over the legally dubious Maryland digital advertising tax are mounting.

Last month, numerous covered companies received notices from the Maryland Comptroller’s office denying their 2022 digital advertising gross revenue tax refund claims. These notices, dated on or around October 11, 2023 and sent via certified mail a few days after, argue that the taxpayers failed to demonstrate that the tax was overpaid, and regardless of whether a hearing was requested before a final determination by the Comptroller, direct taxpayers “must appeal in writing within 30 days of the date of this notice” to the Maryland Tax Court.  Per these letters, Maryland is taking the position that taxpayers have 30 days from October 11, 2023 to file in Maryland Tax Court or businesses will lose their opportunity to obtain a refund. 

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