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MA H3126

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Russell Holmes

Click for details

Origin

House of Representatives

194th General Court

AI Summary

  • Imposes a 6.25% excise tax on annual revenue from digital advertising services provided to users in Massachusetts, determined by the IP address of the user's device
  • Covers banner advertising, search engine advertising, interstitial advertising, and comparable digital advertising services delivered through websites or applications
  • Exempts the first $500,000 in annual digital advertising revenue from the tax
  • Requires monthly remittance of the excise tax to the Commissioner of Revenue
  • Adds new Section 82 to Chapter 63 of the Massachusetts General Laws

Legislative Description

Establishing a tax for online advertising

Last Action

Reported date extended to Wednesday, March 18, 2026

3/9/2026

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available