Massachusetts H3224 proposes a tax on digital advertising services within the state.
Massachusetts H3224 introduces a tax on digital advertising services provided within the state. The tax applies to services received on a user’s device with an IP address located in Massachusetts. The tax rate is 6.25% of the annual gross revenue from digital advertising services, with the first $1 million in revenue exempt. The tax is to be remitted monthly to the commissioner of revenue.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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