The Maryland Supreme Court will hear an appeal of a lower court's ruling that the state's first-in-the-nation tax on digital is unconstitutional.

The nation's first tax on digital advertising was struck down as unconstitutional by a Maryland judge on Monday. It's a law that attorneys for Big Tech have contended unfairly targets companies like Facebook, Google and Amazon in a separate federal case against the same law.

Attorneys in a federal court challenge to Maryland’s first-in-the-nation digital ad tax argued Thursday about whether the law is a tax or an unconstitutional penalty targeting Big Tech.