Comcast, Verizon Rebut Professors’ Defense of Maryland Ad Tax

Comcast and Verizon pushed back on arguments by a group of law professors defending Maryland’s one-of-a-kind tax on digital advertising to the state high court.

The five law professors, led by Young Ran (Christine) Kim of Cardozo School of Law and Darien Shanske of the University of California, Davis School of Law, filed the lone amicus brief supporting the state comptroller’s defense of the digital advertising gross revenues tax on giant tech and communications companies’ online advertising revenue. The tax ranges from 2.5% to 10% on such earnings for companies with annual revenue above $100 million.

“Contrary to the confident, ...