E-commerce Taxation In Maryland

In a landmark decision, Maryland State court established the need for taxation of E-commerce. In that case, the court held that the power of taxing the people is essential to the very existence of government and that power can be rightfully exercised by the government on the applicable object. Further, sales and use taxes account for a huge percent of state revenues which is not a small amount to ignore.

The following questions have been addressed in this article:

How does Maryland tax e-commerce transactions?
How has Maryland courts dealt with the problems arising out of E-commerce transactions?
How does Maryland charge direct tax on E-commerce manufactures?


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