Maryland Can Tax Internet Advertising, But It Cannot Prevent Advertisers from Disclosing Cost of Tax

On Friday, in Chamber of Commerce v. Lierman,the U.S. Court of Appeals for the Fourth Circuit concluded that Maryland's law barring internet advertisers from disclosing the costs of Maryland's internet advertising tax to their customers, or passing through those costs, violates the First Amendment. Judge Richardson wrote for the court, joined by Judges Floyd and Heytens.

Judge Richardson's opinion begins:

In 1765, the British Parliament imposed a novel tax on the fledgling colonies in North America. The Stamp Act was reviled because it taxed most everything written on paper, from playing cards to newspapers. This not only cost people money but jeopardized their ability to speak on matters of public concern. John Adams roused Massachusetts against the tax, calling it an "enormous Engine .