Chamber of Commerce of the United States of America v. Lierman

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND ) CHAMBER OF COMMERCE OF THE ) UNITED STATES OF AMERICA, et al., ) ) Plaintiffs, ) Civil Action No. 21-cv-00410-LKG ) v. ) Dated: December 2, 2022 ) PETER FRANCHOT, et al., ) ) Defendants. ) ) MEMORANDUM OPINION AND ORDER I. INTRODUCTION This case involves statutory and constitutional law challenges to the State of Maryland’s Digital Advertising Gross Revenue Tax Act, 2021 Md. Laws ch. 37, codified at Title 7.5 of the Tax-General Article (the “Act”), brought by certain trade associations who have members who will be liable for…