United States of America: 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 implementation of House Bill 732 (introducing a digital advertising tax) and House Bill 932 (subjecting digital products to sales and use tax) will be postponed and implemented only for taxable years after 31 December 2021. The Bill makes several alterations and corrections to House Bill 732 and House Bill 932. It prohibits the direct passing of the advertising tax to costumers by means of a surcharge, separate fee or similar.