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Bill > HB695


MD HB695

MD HB695
Digital Advertising Gross Revenues - Taxation


summary

Introduced
01/30/2020
In Committee
01/30/2020
Crossed Over
Passed
Dead
03/18/2020

Introduced Session

2020 Regular Session

Bill Summary

Imposing a tax on annual gross revenues derived from digital advertising services including advertisement services on a digital interface in the State; establishing a presumption that digital advertising services are provided in the State if the digital advertising services appear on a certain device of a certain user; requiring the Comptroller to distribute digital advertising gross revenues tax revenue to administer certain tax laws and the remainder to be distributed to The Blueprint for Maryland's Future Fund; etc.

AI Summary

This bill imposes a tax on the annual gross revenues derived from digital advertising services, including advertisement services on a digital interface, in the state of Maryland. The tax rate varies from 2.5% to 10% depending on the global annual gross revenues of the person providing the digital advertising services. The bill requires persons with at least $1 million in annual gross revenues from digital advertising services in the state to file tax returns and make estimated tax payments. The revenue collected from this tax will be distributed to the Blueprint for Maryland's Future Fund, which supports education initiatives in the state.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Hearing 2/28 at 1:00 p.m. (on 02/06/2020)

bill text


bill summary

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bill summary

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