United States of America: Passage of Senate Bill 787
Description
Passage of Senate Bill 787
Senate Bill 787 - Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation - was passed by the Maryland Senate to the House of Delegates. The Bill makes several alterations and corrections to House Bill 732 (introducing a digital advertising tax) and House Bill 932 (subjecting digital products to sales and use tax). It prohibits the direct passing of the advertising tax to costumers by means of a surcharge, separate fee or similar. Furthermore, the Bill would postpone the implementation date of those Bills to taxable years after 31 December 2021 (amended).
Original sourceScope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
subnational
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
Hide details
2021-02-05
under deliberation
2021-03-05
under deliberation
2021-04-12
adopted
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
cross-cutting
Category
All
2
Type
Private organisation
Economic activity
online advertising provider
Category
All
3
Type
Private organisation
Economic activity
online advertising provider
Category
All
4
Type
Private organisation
Economic activity
online advertising provider
Category
All
5
Type
Private organisation
Economic activity
online advertising provider
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
2
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
3
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
4
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
5
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
Regulated subjects
1
Regulatory tool
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3 4 5
digital good (any form): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
2
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
3
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
4
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
5
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
Regulated subjects
1
Regulatory tool
Sanctions
Determined by existing law or regulation
Regulated subjects
1 2 3 4 5