In the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax. Listen to our last episode on the digital advertising taxes: Digital Advertising Taxes and the StatesFor additional coverage, read these articles in Tax Notes:Practitioner Slams Maryland’s New Digital Advertising TaxMaryland AG Argues for Dismissal of Verizon, Comcast Digital Ad Tax SuitFederal Judge Recuses Herself From Maryland Digital Ad Tax CaseMaryland Digital Ad Tax Plaintiffs Won't Reveal Some MembersTIA Not a Barrier to Maryland Digital Ad Tax Suit, Plaintiffs Argue Tax Law Professors Aid Maryland in Digital Ad Tax SuitMaryland Digital Ad Tax Suit Not Ripe, AG ArguesFollow us on Twitter:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa GoadWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.