Forum
U.S. District Court for the District of Maryland
Case Status
Decided
Docket Number
Case Updates
District of Maryland permanently enjoins Maryland from applying the pass-through prohibition in its digital advertising services tax to Chamber coalition’s members
October 15, 2025
Earlier in the case, the Fourth Circuit held that the prohibition violates the First Amendment.
District Court dismisses First Amendment challenge to Maryland’s pass-through prohibition for its digital services tax
July 03, 2024
U.S. Chamber and co-plaintiffs file supplemental response brief on the meaning of the pass-through provision of Maryland’s Digital Advertising Services Tax Act
April 08, 2024
U.S. Chamber and co-plaintiffs file supplemental brief on the meaning of the pass-through provision in Maryland’s Digital Advertising Services Tax Act
March 29, 2024
The provision states that taxpayers "may not directly pass on the cost of the tax imposed under this section to a customer . . . by means of a separate fee, surcharge, or line-item.” We argue that this provision is an unconstitutional restriction on taxpayer speech.
Michael B. Kimberly, Stephen P. Kranz, and Charles Seidell of McDermott Will & Emery LLP served as outside counsel.
Case Documents
- Defendants Brief re Meaning of Pass Through -- Chamber v. Lierman (D. Md.)
- Chamber Brief re Meaning of Pass Through -- Chamber v. Lierman (D. Md.)
- Chamber Supplemental Brief re Meaning of Pass Through -- Chamber v. Lierman (D. Md.)
- Opinion -- Chamber v. Lierman (D. Md.)
- 121 NOA
- Final Judgment -- Chamber v. Lierman (D. Md.)