AAPL · News · 20260914N

Maryland Digital Ad Tax Appeal

Apple Inc. · 2026-09-14 · Importance 37 · Surprise 42 · In source text

Maryland is appealing a state tax court decision that struck down the state’s first-in-the-nation digital advertising tax. The court found that the tax unconstitutionally discriminated against large out-of-state companies, including Apple, and was preempted by the federal Internet Tax Freedom Act. The appeal could affect Apple’s potential exposure to the Maryland tax and influence similar digital-economy taxes in other U.S. states.

Key facts

Impact estimates

metricdirectionstageexpectedbasis
liabilitynegativecontingent—Maryland is appealing a state tax court decision that struck down its digital advertising tax after the court ruled the tax…