An article co-authored by Of Counsel Michael Semes was cited in an article published by Tax Notes on June14, 2021. The article “Nomadic VoIP Sales Taxes After Wayfair” quotes a Feb. 2, 2021, article by Semes that says, “Tax rates based on the worldwide gross revenues of advertising platforms that lack any nexus to Maryland may fail a dormant commerce clause analysis under the U.S. Constitution.”
Read the Tax Notes article (registration required).
Read the original article.