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.