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Michael J. Semes

Michael J. Semes is Professor of Practice in the Graduate Tax Program at the Charles Widger School of Law at Villanova University and Of Counsel at BakerHostetler.

Latest Work

Maryland sales tax hike on businesses proposed by state lawmakers

Maryland’s Digital Advertising Tax Is Unworkably Vague

In addition to its economic impact on Maryland businesses and the likelihood of serious legal challenges, Maryland’s proposed digital advertising tax is incredibly vague on vital definitions, creating uncertainty about where revenue is sourced and when it is subject to the tax.

17 min read