An Act establishing a sales tax on digital advertising services
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill proposes to create a sales tax on digital advertising services provided in Massachusetts. The revenue generated from this tax would be directed to the state’s general fund. The bill aims to broaden the state’s sales tax base to include a growing sector of the advertising industry. It seeks to ensure that the state receives revenue from digital advertising activities.
Key provisions
- Establishes a sales tax on digital advertising services.
- Revenue collected will be deposited into the state’s general fund.
- The bill applies to digital advertising services as defined by state law.
- No specific threshold for advertising revenue is mentioned.
- The definition of ‘digital advertising services’ is not explicitly detailed in the text.
- It does not outline any exemptions or special rules.
- It references a related study order (H5309).
Who is affected
- Digital advertising companies operating in Massachusetts
- Businesses that purchase digital advertising services
- Consumers who pay for digital advertising services
- The state’s general fund
Notable changes
- This bill introduces a new tax category – digital advertising services – to the existing Massachusetts sales tax.
- It expands the scope of the sales tax to a sector that may not have traditionally been subject to it.
Bill text
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Text extraction is in progress. View the official source.
Sponsors
Official sponsors from legislative records.
3 on record
Primary sponsor
Cosponsors
Arguments
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