Professors Reuven S. Avi-Yonah, David Gamage, Orly Mazur, Young Ran (Christine) Kim, and Darien Shanske (collectively, “Tax Law Professors”) write this amici curiae brief in support of the Appellant in COMPTROLLER OF MARYLAND v. COMCAST — the Maryland Digital Advertising Case. Many digital...

Digital advertising is a more than $191 billion market that touches the lives of almost every American in significant and often nearly invisible ways. Enabled by complex modern technologies, digital advertising platforms have no parallel in the non-digital world. These platforms sell advertisers...