Immediately before last Friday’s deadline for the filing of unrestricted bills, Texas lawmakers introduced a digital advertising tax bill and a bill that would expand sales tax to a wide array of services.

H.B. 4467, filed on March 12 by Rep. Trey Martinez Fischer (D-TX-116) would impose a tax on gross revenue from digital

In this episode of the SALT Shaker Podcast policy series, we discuss all things Maryland digital advertising tax. Talk about drama! We have a brand new tax, vetoes, veto overrides and litigation. State tax policy doesn’t get more exciting than this! Host and Eversheds Sutherland Partner Nikki Dobay of the Sacramento office is joined by

Earlier today, the Maryland Senate passed S.B. 787, Digital Advertising Gross Revenues Tax and Tobacco Tax – Alterations and Implementation, on third reading (46-0). As amended, S.B. 787 makes the following relevant changes to the digital advertising tax:

  1. Exempts advertisement services on digital interfaces owned or operated by or operated on behalf of

The Massachusetts Legislature has recently introduced a variety of bills that would tax digital advertising. Notably, HD.3210 would establish the Digital Advertising Local Revenues Tax, which would be imposed on the annual gross revenues of a person derived from digital advertising services in Massachusetts. “Digital advertising services” is defined as including “advertisement services on

Earlier today, in a last minute addition to the Maryland Senate’s Budget and Taxation Committee hearing, the committee voted to approve amendments to S.B. 787, Digital Advertising Gross Revenues Tax – Exemption and Restriction. Most notably, the amendments would delay the start of the digital advertising tax to January 1, 2022.

The other relevant

On February 12, 2021, the Maryland General Assembly voted to override Governor Larry Hogan’s veto of H.B. 732, which creates an entirely new gross revenues tax on digital advertising services.

As the Maryland Senate voted 29-17 and the Maryland House of Delegates voted 88-48, the bill received the required three-fifths vote by both chambers

This afternoon, the Maryland Senate voted 29-17 to override Governor Larry Hogan’s veto of House Bill 732, which creates an entirely new gross revenues tax on digital advertising services – display ads, search engine ads, mobile application ads, and ads within a piece of software.

Yesterday, the Maryland House of Delegates voted 88-48 to

On January 7, 2021, New York senator Michael Gianaris introduced S.1124, which would impose a new gross revenues tax on digital ads. The tax would be imposed on the annual gross revenues any person derives from digital advertising services apportioned to the state based on digital advertising receipts. “Digital advertising services” is defined to

Legislation (S.302) was prefiled in the New York State Senate for the 2021-2022 legislative session that would expand the sales tax base to digital advertising services. The bill was prefiled by Democratic State Senator Kevin Thomas.

The bill defines “digital advertising services” as “advertisement services on a digital interface, including advertisements in