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New Maryland Sales Tax Law Eliminates Tax on Certain Purchases of Digital Products by Businesses

Maryland’s General Assembly has enacted House Bill 791, which narrows the scope of digital... more
June 9, 2022
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Dissecting Maryland’s Sales Tax on Digital Products: Part 4 – The Tiered Approach to Sourcing Sales

Last year, the Maryland General Assembly enacted House Bill 932, which made the sale of digital... more
March 25, 2022
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Dissecting Maryland’s Taxation of Digital Products: Part 3 – Some Continued Education and Nonprofit Organization Events are Taxable

Last year, the Maryland General Assembly enacted House Bill 932, which made the sale of digital... more
February 15, 2022
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Maryland Pass-Through Entities Making Entity-Level Election

At the end of June, the Comptroller of Maryland finally released its revised income tax forms to... more
August 4, 2021
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Maryland Enacts Much-Needed Research & Development Credit Overhaul

On April 13, 2021, Maryland’s Governor Larry Hogan signed Senate Bill 196 into law, which makes... more
April 30, 2021
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Government Contractors Impacted by Maryland’s New Sales Tax on Digital Products

Maryland’s sales and use tax was recently expanded to include the taxation of “digital... more
April 7, 2021
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Maryland Comptroller Interprets Taxable “Digital Products” to include Almost Everything

On February 12, 2021, the Maryland General Assembly overrode the Governor's veto of House Bill 932,... more
March 16, 2021
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U.S. Taxpayers Subject to Foreign Digital Economy Taxes without Physical Footprint

Historically, certain types of foreign taxes in a foreign country may not have applied to U.S.... more
March 1, 2021
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Maryland’s RELIEF Act Expands Pass-through Entity Tax Election to Apply to Nonresidents

On February 13, 2021, the Maryland legislature approved Governor Larry Hogan’s Recovery for the... more
February 22, 2021
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Maryland’s RELIEF Package Provides Sales Tax Credit for Small Businesses of up to $12,000

By Michael Colavito and Leighton Regis On February 13, 2021, the Maryland legislature approved... more
February 17, 2021
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Maryland Legislature Overrides Governor’s Veto to Enact Digital Advertising Tax and Sales Tax on Digital Products

Maryland has become the first state in the country to enact a tax specifically imposed on digital... more
February 16, 2021
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Maryland’s Pass-through Entity Tax Election: Is There a Benefit for Restaurants, Hotels, Distributors and Retailers?

Recent IRS and Maryland publications have provided additional guidance and clarification on... more
January 22, 2021