Pennsylvania SB1199 amends the gross receipts tax to include digital advertising services and exempts broadcast and news media entities.
Pennsylvania SB1199 amends the Tax Reform Code of 1971 to impose a gross receipts tax on digital advertising services. This tax applies to companies providing digital advertising services within the state. The bill exempts gross receipts from advertising services displayed on digital interfaces owned or operated by broadcast entities or news media entities. The tax rate is set at forty-five mills. The amendment takes effect immediately.
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