Massachusetts S2017 establishes a tax on local revenues from digital advertising.

Massachusetts S2017 introduces a tax on digital advertising services within the state. The tax applies to annual gross revenues from digital advertising services, defined as advertisements on digital interfaces like websites and apps. The tax rate varies based on the annual gross revenues: 5% for revenues up to $50 million, 10% for revenues between $50 million and $200 million, and 15% for revenues exceeding $200 million. The tax is due with the annual return by April 15 of the following year.

Massachusetts S2017 establishes a tax on local revenues from digital advertising.

Massachusetts S2017 introduces a tax on digital advertising services within the state. The tax applies to annual gross revenues from digital advertising services, defined as advertisements on digital interfaces like websites and apps. The tax rate varies based on the annual gross revenues: 5% for revenues up to $50 million, 10% for revenues between $50 million and $200 million, and 15% for revenues exceeding $200 million. The tax is due with the annual return by April 15 of the following year.