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Tax Foundation Staff

Benjamin Patrick

Benjamin Patrick is a 2024 summer intern with the Tax Foundation’s Center for State Tax Policy.

Latest Work

California internet tax California data extraction mitigation fee California Journalism Preservation Act

California Explores New Ways to Tax the Internet

The data extraction mitigation fee is modeled after Maryland’s digital advertising tax, which has been mired in litigation since its inception and is very likely unconstitutional and in conflict with federal law.

6 min read