A Massachusetts representative has introduced House Bill 4179, a proposed 6.25% excise tax on gross revenue from digital advertising provided within Massachusetts. Following its introduction, House Bill 4179 was referred to the Legislature’s Joint Committee on Revenue for review. The bill proposes to tax revenue sourced to Massachusetts arising from banner advertisements, search engine advertising, interactive full screen ads, and “other comparable advertising services” and sourced based on the IP address. Following the passage of the digital advertising tax in Maryland, this bill is the fourth different digital advertising tax proposal introduced in the Massachusetts legislature this year, in addition to a proposal attempting to establish a commission to study taxing digital advertising in the Commonwealth.