On 3 July 2024, the United States District Court for the District of Maryland issued its decision in the last remaining challenge to Maryland's digital advertising tax as unconstitutional. The remaining claim was that the pass-through prohibition contained in the Digital Advertising Gross Revenues Tax Act (DATA) restricts protected speech, to the extent that this statute requires that a covered taxpayer not directly pass on the cost of the tax imposed by the DATA. In the decision, the Court dismissed the claim. --- Introduction The remaining claim in this case involves a First Amendment facial challenge to the State of...