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MT SB192
Bill
AI Summary
- Imposes a 10% tax on annual gross revenue from digital advertising services in Montana for companies with $25 million or more in worldwide digital advertising revenue
- Digital advertising services include banner ads, search engine ads, interstitial ads, and similar advertisements on websites and applications
- Tax is apportioned based on the ratio of Montana digital advertising revenue to total U.S. digital advertising revenue
- Annual returns due April 15; quarterly estimated payments required if Montana revenue exceeds $1 million
- All revenue collected deposited into the state general fund; effective January 1, 2026
Legislative Description
Provide for digital advertising tax
Rule Making
Last Action
(S) Died in Process
5/23/2025
Committee Referrals
Taxation1/22/2025
Full Bill Text
No bill text available