Lawyers for one of the world’s preeminent technology giants went head-to-head Friday with Maryland state government lawyers in Baltimore as a new phase of legal challenges began against the state’s first-in-the-nation digital advertising tax.
Apple became the first of several tech companies in recent months to challenge the constitutionality of the fee in Maryland Tax Court after a year in which the tax was struck down and then revived in state appellate court.
The technology company is also seeking a refund of nearly $756,000 in payments it already made under the law in 2022 before it was first put on hold.
That refund request — not the constitutional question — was at the center of Friday’s hearing in Baltimore. Lawyers representing Comptroller Brooke Lierman’s office argued Apple never properly filed the request and, as a result, should not have the chance to raise constitutionality questions in the tax court.
Click here to read the rest of the article written by Sam Janesch over at The Baltimore Sun
