October 28, 2022
State and Local Tax Weekly for October 21
Ernst & Young's State and Local Tax Weekly newsletter for October 21 is now available. Prepared by Ernst & Young's State and Local Taxation group, this weekly update summarizes important news, cases, and other developments in U.S. state and local taxation.
Maryland Circuit Court strikes down Digital Advertising Services Tax, citing violations of Internet Tax Freedom Act, Commerce Clause and First Amendment
Anne Arundel County (MD) Circuit Court Judge Alison Asti held that the Maryland's Digital Advertising Services Tax (DAT), 1 which took effect on Jan. 1, 2022, violates (1) the Internet Tax Freedom Act (ITFA) and Supremacy Clause because it "constitutes a discriminatory tax"; (2) the Commerce Clause as it discriminates against interstate commerce; and (3) the First and Fourteenth Amendments because it singles out the plaintiff for selective taxation and is not content-neutral. Accordingly, the DAT is invalid. In her bench ruling, Judge Asti requested that "plaintiffs' counsel submit a more specific proposed order" by Oct. 21, 2022.2
A similar challenge to the DAT, brought in federal court, was largely dismissed on March 4, 2022, on grounds that the suit was barred by the federal Tax Injunction Act.3
Judge Asti's bench ruling does not settle the issue, as the Maryland Attorney General indicated that he will appeal this decision, despite the Comptroller's statement that "the incoming governor and the incoming legislature should instead be given the opportunity to revisit the law." Taxpayers that are subject to the DAT's estimated tax provisions, however, are relieved from filing and paying unless and until a higher court reverses the ruling. In the meantime, taxpayers should consider filing protective refund requests for amounts paid in the first three quarters of 2022.
The ruling also calls into question whether similar and identical legislation introduced in other states will move forward or be reworked in the upcoming 2023 state legislative sessions.
For additional information on this development, see Tax Alert 2022-1571.
Arkansas: The Arkansas Department of Finance and Administration (Department) issued guidance on the income tax benefits Arkansas taxpayers may receive under the American Rescue Plan Act of 2021. The Department has determined that forgiven paycheck protection program (PPP) loans are not subject to Arkansas income tax and expenses paid with forgiven PPP loan proceeds are deductible for state tax purposes. The following are subject to Arkansas income tax: Economic Injury Disaster Loan grants, Restaurant Revitalization grants, Shuttered Venue Operator grants, Aviation Manufacturing Job Protection grants, and USDA grant and loan forgiveness programs. Business expenses paid with these grants, however, are deductible. Employee retention credits (ERC) are not subject to Arkansas income tax and eligible business expenses, including qualified wages funded through the federal ERC, are deductible if the expense otherwise qualifies for a business expense for state tax purposes. The guidance also addresses the taxability of income relief provided to individuals, such as stimulus recovery rebate checks, child care credits, earned income tax credits, insurance premium tax credits, emergency rental aid assistance grants, and dependent care assistance credits. Ark. Dept. of Fin. Admin., DFA Income Tax Notice "Impact of State Income Tax Law on Federal Benefits Under the American Rescue Plan Act of 2021 (ARPA)" (Oct. 11, 2022).
New Jersey: The New Jersey Division of Taxation (Division) updated its COVID-19 "Loan and Grant Information" webpage to provided income tax guidance on the taxability of cancellation of debt (COD) income. For corporate business tax purposes, COD income is taxable when it is subject to federal income tax. For individual gross income tax purposes, COD or forgiveness of debt income is not taxable. N.J. Div. of Taxn., "Loan and Grant Information" (last updated Oct. 7, 2022) (the webpage also includes information on paycheck protection program loans, Small Business Administration loans, and COVID related grants).
New York City: The New York State Department of Taxation and Finance (NYS DoTF) issued guidance on the new elective New York City (NYC) pass-through entity (PTE) tax, which the NYS DoTF administers. Only city partnerships and city resident New York S corporations that make the NYS PTE tax election can make the NYC PTE tax election. The guidance addresses the following topics: (1) who can make the election; (2) the election period for tax years beginning on or after Jan. 1, 2022 and ending before Jan. 1, 2023, and for tax years beginning on or after Jan. 1, 2023 (the NYC PTE tax is an annual election that is irrevocable as of the due date of the first estimated tax payment for NYS PTE tax purposes); (3) how to calculate NYC PTE taxable income; (4) how to calculate the NYC PTE tax; (5) making estimated tax payments for the NYC PTE tax for tax year 2022 and tax years beginning on or after Jan. 1, 2023; (6) filing the annual PTE tax return; and (7) calculating and claiming the NYC PTE tax credits. N.Y. Dept. of Taxn. and Fin., TSB-M-22(1)C, (1)I "New York City Pass-Through Entity Tax" (Oct. 11, 2022).
Oklahoma: The Oklahoma Tax Commission (OTC) adopted emergency rules (new rules and amended rules) to implement legislative changes allowing taxpayers to elect immediate and full expensing (i.e., 100% bonus depreciation) for "qualified property" and "qualified improvement property" placed in service after Dec. 31, 2021. Taxpayers electing 100% bonus depreciation must add back to Oklahoma taxable income the amount depreciated for federal income tax purposes in future years in the year the depreciation is claimed. (If a partnership, the amount of federal depreciation must be added back to the Oklahoma distributive share of partnership income in the year the depreciation is claimed; if an S corporation the amount is added back to the distributive share of such corporation's federal income in the year the depreciation is claimed.) The election to use 100% bonus depreciation in the year the cost is incurred is irrevocable for the property unless specifically authorized by the OTC. The emergency rules took effect Oct. 12, 2022 and are effective through Sept. 14, 2023, unless superseded by another rule or legislative disproval. Okla. Tax Comm., new emergency Okla. Admin. Rules §§ 710:50-15-69.1 and 710:50-19-5; emergency amendments to Okla. Admin. Rules §§ 710:50-17-51 and 710:50-21-1 (adopted Sept. 27, 2022).
SALES & USE
Missouri: The Missouri Supreme Court (Court) affirmed the administrative hearing commission's (AHC) determination that a Missouri not-for-profit corporation, which provides a wide range of services to predominantly low-income communities, and its wholly owned single-member Missouri not-for-profit limited liability company (LLC) that is helping with the Phase IV development, qualify for sales and use tax exemptions as charitable organizations. The Court found that the entities' primary purposes in the Phase IV development was to benefit person with low incomes in a specific area, which reflected a charitable purpose, and not as the Missouri Department of Revenue (MO DOR) asserted that it was for the benefit of the general welfare of the community. The Court also rejected the MO DOR's argument that the AHC erred in determining that the entities are charitable organization when one of them was previously granted civic exemptions because the statutory categories of charitable and civic exemptions are mutually exclusive classifications and preclude such a determination. Rather, the Court determined that "separate designations for civic and charitable organizations justify only the conclusion that such categories are not coextensive and there is some differences between the two … " Moreover, in comparing the definitions of civic and charitable organizations, the Court found overlap between them, noting that activities of a civic organization also could be characterized as humanitarian activities of a charitable organization and that some organization could qualify as a civic organization but not a charitable organization (and vice versa) as a legal element may not be met. Beyond Housing, Inc. and Pagedale Town Center II v. Missouri Dir. of Rev., No. SC99051 (Mo. S.Ct. Sept. 13, 2022).
New Mexico: The New Mexico Taxation and Revenue (NMTR) issued guidance on the gross receipts tax collection and remittance requirements for marketplace providers selling lodgings or accommodations. Under New Mexico law, a business that through its online marketplace lists and books lodgings or accommodations in New Mexico on behalf of third parties is a marketplace provider and will owe gross receipts tax on the receipts from sales it facilitates if it is "engaging in business" in New Mexico. A business is "engaging in business" in New Mexico if it is physically present in the state or, if in the prior calendar year, it had over $100,000 in taxable gross receipts sourced to New Mexico. The over $100,000 threshold is based on sales made by the entity; if a marketplace provider, the threshold determination includes receipts received on behalf of marketplace sellers, but does not include sales of the entity's affiliates or its parent company. The tax rate includes the state gross receipts tax rate and any applicable local option gross receipts tax. Taxable gross receipts include all money received from the buyer, including amounts received on behalf of marketplace sellers and fees charged to the buyer for the accommodation such as service fees and fees associated with using the property's facilities. Taxable gross receipts also include fees the marketplace provider receives as compensation for listing the accommodation for the seller when the fee is charged as a separate transaction and not as a percentage of the receipts received from the buyer (which would already be included in the reported gross receipts). Marketplace sellers are responsible for reporting gross receipts from the sales of the accommodation on the online marketplace. Marketplace sellers, however, may deduct these receipts on the gross receipts return. Even though the seller taking the deduction may owe no tax, they still need to report the receipts in order to comply with reporting requirements. The NMTR's guidance includes illustrative examples. The NMTR noted that marketplace provides also may be subject to other taxes administered by municipalities and counties such as lodgers' tax. N.M. Taxn. and Rev., Bulletin B-200.37: Marketplace Providers and the Sale of Lodgings or Accommodations (Oct. 12, 2022).
Oklahoma: The Oklahoma Tax Commission adopted amendments to the rules for the rental tax on motor vehicle rentals — Okla. Admin. Rules §§ 710:95-4-2, -3 and -4 — to add information on peer-to-peer car sharing programs and shared vehicles. Amendments to Rule § 710:95-4-2 add definitions of "applicable taxes", "peer-to-peer car sharing program", "peer-to-peer car sharing program agreement", "rental agreement", "shared vehicle" and "shared vehicle owner". Taxes that apply to shared vehicles purchased in Oklahoma include the motor vehicle excise tax and sales tax. Taxes that apply to such vehicles purchased outside the state include sales, use, excise or other tax generally due upon the purchase of a motor vehicle in the jurisdiction in which the shared vehicle was purchased. An amendment to Rule § 710:95-4-3 makes clear that the rental tax on motor vehicles does not apply to any shared vehicle for which applicable taxes were paid upon the vehicle's purchase. An amendment to Rule § 710:95-4-4 requires peer-to-peer car sharing programs to collect the rental tax when the rental agreement is paid. The amended rules took effect Sept. 11, 2022. Okla. Tax Comm., amendments to Okla. Admin. Rules §§ 710:95-4-2, -3 and -4 (39 Okla. Reg 2303, adopted Sept. 1, 2022).
Pennsylvania: The Pennsylvania Department of Revenue will not appeal the Pennsylvania Commonwealth Court's ruling in Online Merchants Guild v. Hassell, in which the court ruled that an out-of-state business that sells merchandise through an online marketplace's fulfillment program, and whose only connection to Pennsylvania is the storage of its inventory at the online marketplace's in-state warehouse, is not required to collect and remit Pennsylvania sale tax on such sales because it does not have sufficient contacts with Pennsylvania. Online Merchants Guild v. Hassell, No. 179 M.D. 2021 (Pa. Commw. Ct. Sept. 9, 2022).
Wyoming: The Wyoming Department of Revenue (Department) issued guidance on the application of the state's sales, use and lodging taxes to various types of lodging transactions, including using an online platform to make a reservation. The Department considers online travel companies (OTCs) to be marketplace facilitators under Wy. Stat. §39-15-502; as the marketplace facilitator, the OTC is responsible for collecting and remitting sales, use and lodging taxes. Marketplace facilitators must collect and remit sales tax on all sales made on its own behalf and on behalf of marketplaces sellers — in this case the hotel is the marketplace seller. When an OTC is not involved in the reservation process the entire lodging services provided by the hotel is subject to sales and lodging tax, which must be reported and remitted by the hotel. When a travel agent is used, the hotel charges the customer for the room; the entire cost of the room rental includes tax on the travel agent's commission. If lodging services are reserved partially through an OTC and partially through the hotel, the OTC is responsible for collecting taxes associated with the goods and services related to the online transaction, while the hotel should collect any additional taxable fees that are not covered by the OTC transaction (e.g., when the guest request a rollaway bed or makes a purchase from the hotel store). When a customer reserves a room through an OTC but directly pays the hotel for the lodging service (and at a later time the hotel pays the OTC a commission), the hotel is responsible to report the total cost of the room and taxes. The guidance is effective Jan. 1, 2023. Wy. Dept. of Rev., Bulletin: Lodging Services and Marketplace Facilitators (Oct. 1, 2022).
New Jersey: Governor Phil Murphy announced the creation of the New Jersey Manufacturing Voucher Program (grant program), a pilot program that will provide grants to New Jersey manufacturers for the purchase of equipment they need to improve their operations. The New Jersey Economic Development Authority will develop and administer the grant program, which will be funded with $20 million from the Fiscal Year 2023 budget. Per the announcement "the program will focus on New Jersey manufacturers within targeted industries that will purchase equipment to integrate advanced or innovative technologies, processes, and materials to improve the manufacturing of their products." Grants awarded under the program will equal 30% to 50% of the cost of eligible equipment, including installation, up to a maximum award of $250,000. Higher award percentages will be provided to small businesses (i.e., those with fewer than 100 full-time equivalent employees) and stackable bonuses will be offered to businesses owned by women, minorities, veterans; businesses in Opportunity Zones; and businesses purchasing manufacturing equipment in New Jersey. To be eligible to participate in the grant program, applicants must meet several criteria, including: (1) being a targeted industry; (2) equipment must be located and installed at a New Jersey location and it must be used in the manufacturing process; (3) the aggregate projected costs of the equipment and installation must be at least $25,000; and (4) the applicant must provide a purchase quote, order proforma, and/or equipment listing and it must get a tax clearance certificate. In addition, the applicant must be in substantially good standing with the New Jersey Department of Labor and Workforce Development, the New Jersey Department of Environmental Protection and the New Jersey Division of Taxation. N.J. EDA, Press Release: "Governor Murphy Announces Creation of Grant Program to Support Growth of New Jersey's Manufacturer" (Oct. 17, 2022).
New Jersey: The New Jersey Economic Development Authority (EDA) announced the approval of the creation of the Brownfields Redevelopment Incentive (BRI) program, which will provide up to $300 million in incentives over a six year period. Under New Jersey law, up to 50% of remediation costs will be awarded to eligible brownfield sites, capped at $4 million; increased to up to 60% of remediation costs with an $8 million cap if the brownfield site is in a Government Restricted Municipality or Qualified Incentive Tract. Incentives provided by the BRI program will be awarded through a competitive application process. The EDA said it is working with the New Jersey Department of Environmental Protection to create the evaluation criteria for the application process; developers of eligible brownfield sites must show that there is a financing gap. Those responsible for the site contamination cannot participate in the BRI program. N.J. EDA, Press Release: NJEDA Board Approves Creation of Brownfields Redevelopment Incentives Program (Oct. 13, 2022).
Florida: On Oct. 20, 2022, Governor Ron DeSantis issued an executive order to suspend and extend the deadlines for the payment of property taxes for real property, such as personal homes and commercial property, in an affected county4 that was completely destroyed or otherwise rendered uninhabitable by Hurricane Ian. The dates are suspended and extended as follows: ad valorem taxes and non-ad valorem assessments levied in 2022 are due and payable on Jan. 1, 2023 (from Nov. 1, 2022) and become delinquent on June 1, 2023 (from April 1, 2023). Discounts for ad valorem tax payments made before the delinquency deadline for property owners whose property is in an affected county and was completely destroyed or otherwise rendered uninhabitable are extended as follows: 4% in the months of November and December 2022 and January 2023; 3% in February 2023; 2% in March 2023; 1% in April 2023; and 0% in May 2023. Deadlines governing discounts for ad valorem taxes prepaid in installments for such property are suspended and extended for 60 days. Requirements for partial payment of ad valorem taxes for such property are suspended and tolled for the duration of this executive order — i.e., 60 days from the date of the order. Fla. Gov., Executive Order # 22-242 (Oct. 20, 2022).
COMPLIANCE & REPORTING
Idaho: The Idaho State Tax Commission extended the deadlines to file and pay taxes for those affected by Hurricane Ian to Feb. 15, 2023. For those in Florida, the deadline is postponed for tax deadlines that fall from Sept. 23, 2022 through Feb. 14, 2023. For those in South Carolina, the deadline is postponed for tax deadlines that fall from Sept. 25, 2022 through Feb. 14, 2023. For those in North Carolina, the deadline is postponed for tax deadlines that fall from Sept. 28, 2022 through Feb. 14, 2023. Idaho is following the extended deadlines set by the IRS. While affected taxpayers who had an extension to file their 2021 income tax returns by Oct. 17, 2022 now have until Feb. 15, 2023 to do so, the tax relief does not extend the time to pay, which for the 2021 return was due on April 18, 2022. Accordingly, interest continues to accrue on tax paid after April 18. Taxpayers need to write "HURRICANE IAN" at the top of their return to qualify for the extension. Id. Tax Comm., "Idaho grants tax relief to victims of Hurricane Ian" (Oct. 20, 2022).
Kentucky: The Kentucky Department of Revenue (Department) is following the tax relief announced by the IRS for taxpayers in an area designated by FEMA as qualifying for individual assistance due to Hurricane Ian. Affected taxpayers will have until Feb. 15, 2023 to file Kentucky individual income, corporate income and limited liability entity taxes. The extension only applies to the time to file; payments for 2021 income tax returns were due April 18, 2022 and are not eligible for relief. Estimated tax payments due Jan. 17, 2023 are extended to Feb. 15, 2023. Payroll withholding filing and payment due between Oct. 31, 2022 and Jan. 31, 2023 are eligible for the extension. The Department said that it will waive late filing and payment penalties for affected taxpayers seeking relief, however, state law does not provide for the waiver of interest. Affected taxpayers should write on the top margin of the tax form in large, red letters "Hurricane Ian." Ky. Dept. of Rev., "DOR Announces Tax Relief for Taxpayers Impacted by Hurricane Ian" (Oct. 14, 2022).
Puerto Rico: Because of Hurricane Fiona, the Puerto Rico Office of Management and Budget extended (Circular Letter 008-2022) to Dec. 22, 2022, the due date for filing volume of business declarations for fiscal year 2022 — 2023 for taxpayers that requested a six-month extension in May 2022 and were required to file the declaration on or after Sept. 30, 2022 and by Nov. 2, 2022. For more on this development, see Tax Alert 2022-1567.
PAYROLL & EMPLOYMENT TAX
Multistate: As of Oct. 11, 2022, the US Treasury Department shows that a federal unemployment insurance (FUTA) credit reduction potentially applies for calendar year 2022 to seven jurisdictions (California, Colorado, Connecticut, Illinois, New Jersey, New York and the Virgin Islands) unless they repay their loan balances by Nov. 10, 2022. For additional information on this development, see Tax Alert 2022-1536.
District of Columbia: The District of Columbia's Office of Tax and Revenue (OTR) has clarified through discussions that although FR-230, Income Tax Withholding Instructions and Tables was last updated in 2018, employers are responsible for withholding income tax according to the changes effective Jan. 1, 2022 under Act 24-0176 (The Income Tax Fairness Amendment Act of 2021, p. 211). The Act increased the top tax rate from 8.95% to 10.75% on income over $1 million and adjusted the wage brackets. The OTR confirmed that it has not yet updated FR-230 to reflect changes under the Act but employers, nonetheless, will be liable for any under withholding that is the result of using the most current FR-230 (rev. 2018) on its website. Businesses should note that the change in the highest tax rate also applies to withholdings on lump-sum pension distributions, which, effective Jan. 1, 2022, are subject to a tax rate of 10.75% rather than 8.95%. For additional information on this development, see Tax Alert 2022-1526.
Florida: In response to the devastation caused by Hurricane Ian, the Florida Department of Economic Opportunity (DEO) announced that Governor Ron DeSantis has triggered Disaster Unemployment Assistance (DUA) benefits for weeks of unemployment beginning Sept. 25, 2022 and until April 1, 2023 for individuals and business whose employment or self-employment continues to be interrupted as a direct result of the disaster. Additionally, Governor DeSantis has temporarily waived the work search reporting, waiting week, and Employ Florida registration requirements for Reemployment Assistance (RA) for Floridians impacted by Hurricane Ian. By waiving these requirements, those eligible will be able to quickly apply for and receive RA and DUA benefits. And by waiving the work search requirements, businesses have a better chance of retaining employees temporarily unable to work due to current conditions. For additional information on this development, see Tax Alert 2022-1534.
Iowa: The Iowa Department of Revenue (IDR) has issued proposed rulemaking that implements law changes enacted this year under HF 2552 and makes other changes to better conform the law changes with how the IDR currently administers withholding filings. For more on this development, see Tax Alert 2022-1531.
Maine: Under H.P. 160 - L.D. 225, signed into law on April 7, 2022 and effective on or after Jan. 1, 2023, employees working in Maine must be paid all accrued vacation pay. An exception applies if the employee is employed by an employer with 10 or fewer employees or by a public employer. Additionally, if the employee's employment is governed by a collective bargaining agreement that includes provisions addressing payment of vacation pay upon cessation of employment, the collective bargaining agreement supersedes this law. For more on this development, see Tax Alert 2022-1545.
Pennsylvania: The Pennsylvania Department of Revenue (PA DOR) updated guidance on the state's tax treatment of IRC §1031 like-kind exchanges — specifically personal income tax (PIT), realty transfer tax (RTT) and sales and use tax (SUT). Before 2023, the PIT did not contain a provision analogous to IRC §1031 and, as such, it could not be used as a basis to defer gain from the exchange of properties. Legislation enacted in 2022 incorporates IRC §1031 into the PIT. Thus, PIT gain/income from the exchange of properties will be deferred for the same exchange for federal income tax purposes under IRC §1031, and the basis in the relinquished property becomes the taxpayer's basis in the replacement property. For PA RTT purposes, if Pennsylvania real estate is conveyed in an IRC §1031 exchange, the document of conveyance is subject to RTT. The RTT is due on each document of transfer of each property. Lastly, sales and use tax applies when a party makes a like-kind exchange of tangible personal property. If the party making the exchange obtains the replacement property from a vendor who will take the property to be exchanged in lieu of the purchase price of the property (in whole or in part), the vendor can reduce the purchase price by the amount it allowed the purchaser for the trade-in. The PA DOR noted that the trade-in must occur at the same time as the purchase. When a qualified intermediary is used to make the exchange and the property is eligible for the isolated sale exemption, the sale to the intermediary is not subject to tax. The replacement property purchased from the intermediary is subject to tax; the purchase price cannot be reduced by the amount the intermediary allowed for the property taken in exchange unless certain criteria is met. Pa. Dept. of Rev., PIT Bulletin 2006-07; RTT Bulleting 2006-02; SUT Bulletin 2006-01 (revised Sept. 27, 2022).
Wednesday, November 2, 2022. IRA and CHIPS and Science Act update: A deeper dive into the tax credits and grants (1 pm ET). Since the enactment of the Inflation Reduction Act of 2022 (IRA) and the CHIPS and Science Act of 2022 (CHIPS) a few months ago, companies have begun looking more closely at the requirements for claiming the Acts' tax credits and grants. Many have similar questions about how the requirements work, as well as the applicability, timing and process for disbursement of these incentives. Join our team of Ernst & Young LLP subject matter professionals for a deep dive into the technical aspects of these incentives, including: (1) example projects that may qualify for both Sections 48C and 45X, with a focus on two scenarios — one in which Section 48C may deliver more value and one in which Section 45X may deliver more value; (2) the credits' various compliance requirements, including common themes related to tracking the prevailing wage, apprenticeship hours, domestic content sourcing and energy communities; (3) leading practices for tracking and reporting required information; (4) recent IRS notices requesting feedback; (5) key considerations for Section 48D in the CHIPS Act; (6) the tax treatment of the tax credits and implications for the IRA's Corporate Alternative Minimum Tax; (7) federal grant funds flowing to commercial entities; (8) federal grant funds flowing to economic development and other state and local agencies (such as the CHIPS allocation for technology hub communities); and (9) leading practices related to site selection and state and local incentives. Register. Tuesday, November 15, 2022. An essential unclaimed property update: The impact of continued change and enforcement in the unclaimed property landscape (2 pm ET). Please join members of Ernst & Young LLP's Unclaimed Property and Escheat Services practice as they provide an update on legislation, real-time controversy issues, industry responses and overall trends. The panelists will also discuss the impact of recent developments on current and future compliance issues, in addition to identifying leading practices that are vital to an effective unclaimed property compliance program. This webcast will dive into the recent shift from traditional audits to "mini-audits" or compliance reviews. We will also discuss recent, significant updates related to California and changes in Delaware that could impact ongoing exams or reviews. Register.
Because the matters covered herein are complicated, State and Local Tax Weekly should not be regarded as offering a complete explanation and should not be used for making decisions. Any decision concerning matters covered herein should be reviewed with a qualified tax advisor.
1 Maryland's DAT is imposed on the annual gross revenue derived from digital advertising in the state. The tax applies at a graduated rate that increases in increments based on the taxpayer's global annual revenues. For more on the DAT, see Tax Alerts 2021-0343 and 2021-0788.
2 Comcast of California/Maryland/Pennsylvania/Virginia/West Virginia LLC et al. v. Comptroller of the Treasury of Maryland, Case No. C-02-CV-21-000509 (Oct. 17, 2022 Md. Cir. Ct. Anne Arundel Cty.).
3 See Chamber of Commerce of the United States of America et al. v. Franchot, Civ. No. 21-cv-410 (U.S. Dist. Ct. Md. N. Div.).
4 The "affected counties" are: Brevard, Charlotte, Collier, DeSoto, Flagler, Glades, Hardee, Hendry, Highlands, Hillsborough, Lake, Lee, Manatee, Monroe, Okeechobee, Orange, Osceola, Palm Beach, Pasco, Pinellas, Polk, Putnam, Sarasota, Seminole, St. Johns and Volusia.