Establishes a tax on local revenues from digital advertising in Massachusetts.

The bill establishes a tax on local revenues from digital advertising in Massachusetts. It defines "digital advertising services" and "digital interface" and sets a tax rate based on the annual gross revenues derived from these services. The tax rate is 5% for revenues between $50 million and $100 million, 10% for revenues between $100 million and $200 million, and 15% for revenues exceeding $200 million. The tax is to be filed with the commissioner of revenue and takes effect for the tax year beginning on January 1, 2026.

Establishes a tax on local revenues from digital advertising in Massachusetts.

The bill establishes a tax on local revenues from digital advertising in Massachusetts. It defines "digital advertising services" and "digital interface" and sets a tax rate based on the annual gross revenues derived from these services. The tax rate is 5% for revenues between $50 million and $100 million, 10% for revenues between $100 million and $200 million, and 15% for revenues exceeding $200 million. The tax is to be filed with the commissioner of revenue and takes effect for the tax year beginning on January 1, 2026.