COMPTROLLER v. COMCAST

No. 32, September Term, 2022.

297 A.3d 1211 (2023)

484 Md. 222

COMPTROLLER OF MARYLAND, v. COMCAST OF CALIFORNIA, Maryland, Pennsylvania, Virginia, West Virginia, LLC, et al.

Supreme Court of Maryland.

July 12, 2023.


Attorney(s) appearing for the Case

Argued by Julia Doyle Bernhardt, Asst. Atty. Gen. (Steven M. Sullivan, Asst. Atty. Gen., and Anthony G. Brown, Atty. Gen. of Maryland, Baltimore, MD; Murray Singerman, Asst. Atty. Gen., and Jessica Wisner, Asst. Atty. Gen., Annapolis, MD), on brief, for Appellant.

Argued by Jeffrey A. Friedman (Daniel H. Schlueter, Charles C. Kearns, and Charles C. Capouet, Eversheds Sutherland (US) LLP, Washington, DC), on brief, for Appellees.

Amici Curiae Tax Law Professors: Patrick A. Thronson, Esquire, Janet, Janet & Suggs, LLC, Executive Centre at Hooks Lane, 4 Reservoir Circle, Ste 200, Baltimore, MD 21208, Samara M. Spence, Esquire, Aman George, Esquire, Democracy Forward Foundation, P.O. Box 34553, Washington, DC 20043.

Amicus Curiae Tax Executives Institute, Inc: DeAndre Rasheem Morrow, Esquire, Greenberg Traurig LLP, 2101 L Street, NM., Suite 1000, Washington, DC 20037.

Amici Curiae Silicon Valley Tax Directors Group, Information Technology Industry Council, TechNet, NCTA, and National Taxpayers Union Foundation: Jason R. Scherr, Esquire, Morgan, Lewis & Bockius LLP, 1111 Pennsylvania Avenue, NW, Washington, DC 20004.

Amicus Curiae Council on State Taxation: Herman B. Rosenthal, Esquire, Jordan M. Halle, Esquire, Whiteford, Taylor & Preston L.L.P., Seven St. Paul Street, Suite 1500, Baltimore, MD 21202.

Amici Curiae the Chamber of Commerce of the United States of America, the Maryland Chamber of Commerce, and the Maryland Tech Council: Michael B. Kimberly, Esquire, Sarah P. Hogarth, Esquire, McDermott Will & Emery LLP, 500 N. Capitol Street NW, Washington, DC 20001

Amici Curiae of Peter A. Johnson, Ph. D., Association of National Advertisers, American Advertising Federation, Interactive Advertising Bureau, and American Association of Advertising Agencies: M. Celeste Bruce, Esquire, Rifkin Weiner Livingston LLC, 4800 Hampden Lane, Suite 820, Bethesda, MD 20814

Argued before: Fader, C.J., Watts, Hotten, Booth, Biran, Gould, Eaves, JJ.


This appeal arises from a challenge to Maryland's Digital Advertising Gross Revenues Tax Act, codified at Title 7.5 of the Tax-General Article. The Act, which was enacted in 2021 and became effective on January 1, 2022, imposes a tax on annual gross revenues of certain high revenue businesses derived from digital advertising services...

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