ANNAPOLIS, MD (AP) – Maryland’s highest court has reversed a ruling by a lower court that the state’s first-in-the-nation tax on digital advertising was unconstitutional. In a ruling, the Maryland Supreme Court said the lower court lacked jurisdiction over the case because the plaintiffs failed to exhaust administrative remedies. In an order, Chief Justice Matthew Fader remanded the case back to Anne Arundel County Circuit Court with directions to dismiss its action for reasons that will be stated in a later opinion. The four-page order does not make any ruling on the constitutionality of the law. The law taxes revenue that the affected companies make on digital advertisements shown in Maryland.
