Following on Maryland’s heels, there are currently five separate digital advertising tax measures pending before the Massachusetts legislature. H. 2894 would impose a 5% tax on the annual digital advertising revenue from companies generating more than $25 million in digital advertising sales in Massachusetts. H. 2928 would not impose a tax directly, but would create a commission to study the potential effects of imposing a tax on digital advertising by those companies generating over $100 million in global revenue. H. 3081 would create a gross revenue tax on digital advertising services with a rate varying form 5% for companies with a minimum annual gross revenue of $50 million up to 15% for companies with annual gross revenue exceeding $200 million. H. 4042 would create a 6.25% excise tax on the annual revenue from the digital advertising services provided in Massachusetts, while exempting the first $500,000 in revenue from Massachusetts digital advertising services. H. 4179 is similar to H. 4042, but is a 6.25% gross receipts tax on revenue from digital advertising services, with the first $1 million in digital advertising service revenue in Massachusetts exempt.