Bill > S1846

This bill establishes a tax on local revenues from digital advertising. It imposes a tax on the annual gross revenues derived from digital advertising services in the Commonwealth of Massachusetts. The tax rate varies depending on the person's annual gross revenues, ranging from 5% for those with $50,000,000 to $100,000,000, 10% for those with $100,000,001 to $200,000,000, and 15% for those exceeding $200,000,001. Businesses with at least $100,000 in annual gross revenues from digital advertising services in the Commonwealth must file tax returns and pay the digital advertising gross revenues tax, with estimated payments required throughout the year.

Budget and Finance

https://malegislature.gov/Bills/193/S1846