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In the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax.

Listen to our last episode on the digital advertising taxes: Digital Advertising Taxes and the States

For additional coverage, read these articles in Tax Notes:

• Practitioner Slams Maryland’s New Digital Advertising Tax
• Maryland AG Argues for Dismissal of Verizon, Comcast Digital Ad Tax Suit
• Federal Judge Recuses Herself From Maryland Digital Ad Tax Case
• Maryland Digital Ad Tax Plaintiffs Won't Reveal Some Members
• TIA Not a Barrier to Maryland Digital Ad Tax Suit, Plaintiffs Argue 
• Tax Law Professors Aid Maryland in Digital Ad Tax Suit
• Maryland Digital Ad Tax Suit Not Ripe, AG Argues

Follow us on Twitter:

• Lauren Loricchio: @LaurenLoricchio
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by SafeSend. For more information, visit safesend.com.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad