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: March 30, 2022 ) PETER FRANCHOT, et al., ) ) Defendants. ) ) MEMORANDUM OPINION AND ORDER1 I. INTRODUCTION This case involves statutory and constitutional law challenges to the State of Maryland’s Digital Ad Tax Act, 2021 Md. Laws ch. 37, codified at Title 7.5 of the Tax-General Article, (the “DATA”) brought by four trade associations who have members who will be liable for the charge imposed by this…