The devil’s in the details when it comes to the proposal by Martin O’Malley to tax all digital downloads. As I noted on my other site, one part of the proposal would have Maryland putting a tax on blogs. While that part is not too detailed, it is likely intended for sites behind a paywall. That would make the biggest entity in-state affected The Baltimore Sun.

As if the Sun isn’t reeling enough already from all the Tribune budget cuts, layoffs, and the paywall. The state would also be targeting Amazon and iTunes with the digital download tax plus another section of the proposal includes an Amazon tax that has been debated in other states. This continues the trend of the state to target businesses (the Wal-mart bill that was thrown out comes to mind.)

The questions of enforceability loom large over this idea too. Amazon will pull out of affiliating with any Associates in Maryland which will take money out of the hands of Marylanders.

I will be writing more about this at The Quinton Report over the next day or so.