On May 9, 2023, just four days after oral argument before the circuit court, the Supreme Court of Maryland issued a Mandate, vacating the circuit court’s order granting the taxpayers’ motion for summary judgment, stating that “the Circuit Court for Anne Arundel County lacked jurisdiction over this action because the appellees failed to exhaust their administrative remedies.” The Mandate notes that its rationale will be stated later in an opinion to be filed by the Court.
Maryland’s Digital Advertising Gross Revenues Tax Not Dead (Yet)
