Comptroller v. Comcast

Circuit Court for Anne Arundel County Case No. C-02-CV-21-000509 IN THE SUPREME COURT Argued: May 5, 2023 OF MARYLAND* No. 32 September Term, 2022 ______________________________________ COMPTROLLER OF MARYLAND v. COMCAST OF CALIFORNIA, MARYLAND, PENNSYLVANIA, VIRGINIA, WEST VIRGINIA, LLC, ET AL. ______________________________________ Fader, C.J., Watts, Hotten, Booth, Biran, Gould, Eaves, JJ. Pursuant to the Maryland Uniform Electronic Legal Materials ______________________________________ Act (§§ 10-1601 et seq. of the State Government Article) this document is authentic. PER CURIAM ORDER 2023-05-09 12:15-04:00 ______________________________________ Filed: May 9, 2023 Gregory Hilton, Clerk * At the November 8, 2022 general election, the voters of Maryland ratified a constitutional amendment changing the name of the Court of Appeals of Maryland to the Supreme Court of Maryland. The name change took effect on December 14, 2022. * IN THE COMPTROLLER OF MARYLAND * SUPREME COURT v. * OF MARYLAND COMCAST OF CALIFORNIA, * MARYLAND, PENNSYLVANIA, No. 32 VIRGINIA, WEST VIRGINIA, LLC, * ET AL.

September Term, 2022 * PER CURIAM ORDER Upon consideration of the filings by the Comptroller of Maryland, the appellant, Comcast of California, Maryland, Pennsylvania, Virginia, West Virginia, LLC, et al., the appellees, and amici curiae supporting both parties, and oral argument conducted on May 5, 2023, Whereas, on September 10, 2021, the appellees filed an amended complaint in the Circuit Court for Anne Arundel County seeking a declaratory judgment that Maryland’s Digital Advertising Gross Revenues Tax, Title 7.5 of the Tax-General Article, is unconstitutional; and Whereas, on October 12, 2021, the Comptroller moved to dismiss the amended complaint. The Comptroller argued, among other things, that the circuit court lacked jurisdiction over the action because the appellees had failed to exhaust their administrative remedies. On March 14, 2022, following a hearing, the circuit court denied that aspect of the Comptroller’s motion to dismiss and permitted all but one count of the amended complaint to proceed; and Whereas, on April 5, 2022, the Comptroller and the appellees each filed motions for summary judgment. The Comptroller again argued, among other things, that the circuit court lacked jurisdiction over the action because the appellees had failed to exhaust administrative remedies.

The appellees argued that the Maryland Digital Advertising Gross Revenues Tax violates the United States