Maryland Digital Ad Tax Ruled Unconstitutional

Google, Apple, and Peacock have won a significant victory in Maryland's Tax Court. On Friday, August 14, 2026, Judge Anthony C. Wisniewski ruled that the state's novel digital ad tax is unconstitutional and preempted by federal law.

The court found that the tax discriminates against globally robust companies operating in interstate commerce to the advantage of Maryland tax collectors. The judge also noted that the revenue threshold favors in-state businesses over global ones.

This decision marks a significant setback for Maryland's pioneering digital ad tax, which aimed to raise millions from big tech companies.