Maryland's highest court on Tuesday reversed a ruling by a lower court that the state's first-in-the-nation tax on digital advertising was unconstitutional, saying the court lacked jurisdiction over the case.
In an order, Justice Matthew Fader, the chief justice of the Supreme Court of Maryland, sent the case back to Anne Arundel County Circuit Court with directions to dismiss. He said the plaintiffs failed to exhaust administrative remedies through the state’s tax court — Reasons will be stated in a later opinion. The four-page order does not make any ruling on the constitutionality of the law.
