*This case was originally named Chamber of Commerce, NetChoice et al v. Franchot (Maryland), but has been updated to Chamber of Commerce, NetChoice et al v. Lierman (Maryland) to reflect the new Tax Commissioner.
The Maryland Tax on digital advertising arbitrarily discriminates against e-commerce and regulates commercial conduct far outside of Maryland’s borders. The tax also violates the First Amendment because it prohibits companies from disclosing that they are increasing prices because of the new tax. NetChoice partnered with the U.S. Chamber of Commerce and CCIA to vindicate First Amendment rights.
The Fourth Circuit issued an opinion in line with our arguments that the prohibition violated the First Amendment. The litigation has now concluded.
Court Filings
On February 18, 2021, the U.S. Chamber of Commerce, NetChoice & CCIA filed our initial complaint.
After some initial motions practice, plaintiffs amended their complaint to add a First Amendment claim requesting an injunction against the law’s prohibition against discussing the imposition of Maryland’s new digital ads tax.
On July 3, 2024, the district court issued an opinion denying the requested injunction.
On October 15, 2025, after remand from the Fourth Circuit, the district court entered an order granting final judgment to the U.S. Chamber, NetChoice, and CCIA on our First Amendment claim against Maryland’s digital ads tax.
The litigation has now concluded.
On October 31, 2024, the US Chamber, NetChoice, and CCIA filed our opening brief in the Fourth Circuit.
On January 24, 2025, Maryland filed its opposition brief.
On March 17, 2025, we filed our reply brief.
On August 15, 2025, the Fourth Circuit issued its opinion reversing the district court’s decision and finding Maryland’s prohibition against discussing the imposition of its digital ads tax violated the First Amendment.