United States of America: Implementation of Senate Bill 787
Description
Implementation of Senate Bill 787
Senate Bill 787 - Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation - was implemented after the Governor did not use a 30 day period to either sign or veto the Bill. Therefore, the implemen…
Scope
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