- Maryland’s digital advertising services tax (DAT) began in January 2022 and is currently facing legal challenges in both federal and state courts, questioning its constitutionality.
- The statute of limitations for tax refund claims related to DAT is set to expire on April 15, 2025, based on Maryland’s three-year limit for most tax refunds.
- Taxpayers who paid the DAT since its inception are advised to file protective refund claims by April 15, 2025, to safeguard their rights in the event the tax is invalidated.
Source EY
