Well, this is Interesting

The Maryland Supreme Court has reversed a lower court ruling, and is reinstating the Maryland digital advertising tax.

There is still a challenge in Federal Court, but the tax is back in place:

Maryland’s highest court issued an order Tuesday reversing a ruling by an Anne Arundel Circuit Court judge that struck down the state’s first-in-the-nation tax on digital advertising.

The order by the Maryland Supreme Court, which did not have an accompanying opinion Tuesday evening, vacated Anne Arundel Circuit Judge Alison L. Asti’s decision striking down the law, holding the lower court lacked jurisdiction in striking down the tax.

Asti ruled that the tax on digital advertising violates the federal Internet Tax Freedom Act, which prohibits discrimination against electronic commerce, as well as the U.S. Constitution’s prohibition on state interference with interstate commerce. Her decision in October prompted former Comptroller Peter Franchot to call the tax “constitutionally questionable” and recommend against continuing to defend the law.

Franchot’s successor, Comptroller Brooke Lierman, struck a different tone after the latest ruling, saying in a statement that she was grateful for the state’s defense and that her office is “committed to fairly administering” the tax.

The Tuesday order, signed by Chief Justice Matthew J. Fader, does not make any ruling about whether the tax itself is constitutional, only striking Asti’s decision because the plaintiffs, Verizon Media and Comcast, “failed to exhaust their administrative remedies.”

Short version, they should have gone to tax court, not district court.

I don't see why, if goods and services from out of state now have to pay state sales tax if the company has a physical presence in the state, something that both Verizon and Comcast have, they have to pay the tax.  That's been the law for a while now.