MA H4179

Bill

MA H4179

Establishing a tax for online advertising

Introduced
09/30/2021

In Committee
09/30/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

Relative to establishing a tax for online advertising. Revenue.

AI Summary

This bill establishes a 6.25% tax on the sale of digital advertising services provided within the Commonwealth of Massachusetts. The tax applies to revenue from advertisements on digital interfaces, such as websites and mobile applications, that are received by users with an IP address located in Massachusetts. The first $1 million in annual revenue from digital advertising services is exempt from the tax. Persons with revenue from digital advertising services in Massachusetts are required to remit the tax to the Commissioner of Revenue on a monthly basis.

Committee Categories

Budget and Finance

Sponsors (2)

Dave Rogers (D)*, Elizabeth Malia (D),

Last Action

Accompanied a study order, see H5279 (on 10/06/2022)

Official Document

https://malegislature.gov/Bills/192/H4179

(11 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/H4179
Bill	https://malegislature.gov/Bills/192/H4179.pdf

Bill	Bill Name	Last Action	Type
H2959	Relative to the taxation of rolling stock	No further action taken	Similar To
H2981	To insure fair taxation of affordable housing	Accompanied a study order, see H5247	Similar To
H3008	Relative to condominiums	No further action taken	Similar To
H3097	Relative to the taxation of inventory in manufacturing	Accompanied a study order, see H5247	Similar To
H5279	Study Order	No further action taken	Replaced by
S1900	Establishing a tax credit for employment of national guard members	Accompanied H2857	Similar To
S1913	Relative to the fair taxation of alcoholic beverages	Accompanied a study order, see H5250	Similar To
S1928	Relative to the taxation of small business in the Commonwealth	Accompanied a study order, see H5248	Similar To
S1938	To increase accountability in the sale of personal data	Accompanied a study order, see H5279	Similar To
S1984	Relative to the taxation of rolling stock	Accompanied H2959	Similar To
S2404	Providing for prisoners of war	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To

Bill > H4179

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary