Bill > H3224

This bill proposes to establish a new tax on digital advertising services within Massachusetts, targeting online advertising platforms. The legislation defines key terms such as "digital advertising services" (which include banner ads, search engine ads, and interstitial ads), "digital interface" (software like websites or apps), and "user" (an individual accessing a digital interface). The bill would impose a 6.25% excise tax on annual gross revenue from digital advertising services provided to users with Massachusetts IP addresses, with the first $1 million of such revenue being exempt from taxation. Companies generating revenue from digital advertising would be required to remit this tax to the Massachusetts Commissioner of Revenue on a monthly basis. This tax aims to generate additional revenue for the state by targeting the growing digital advertising market, specifically focusing on large online platforms that provide advertising services to Massachusetts residents.

Budget and Finance

https://malegislature.gov/Bills/194/H3224