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United States of America: Veto override regarding bill including tax on revenues from digital advertising services

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Description

Veto override regarding bill including tax on revenues from digital advertising services

The Maryland Senate joined the House in its override of the governor`s veto of a bill which includes a tax of up to 10% on revenues from from digital advertisements shown to residents of Maryland. The bill thus became law on the same day.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
Implementation Level
subnational
Government Branch
legislature
Government Body
parliament

Complete timeline of this policy change

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2020-03-18
adopted

Both chambers of the Maryland state legislature adopted a bill which includes a tax of up to 10% on…

2020-05-20
rejected

The govenor of Maryland, Larry Hogan, vetoed a bill which includes a tax of up to 10% on revenues f…

2021-02-12
in force

The Maryland Senate joined the House in its override of the governor`s veto of a bill which include…

2021-05-30
adopted

The implementation date of House Bill 732 was postponed due to the implementation of Senate Bill 78…

2021-12-31
in force

Maryland House Bill 732 is implemented for taxable years after 31 December 2021. The Bill introduce…

2022-10-17
revoked

On 17 October 2022, a judge from the Circuit Court of Anne Arundel County ruled that the Maryland D…

2023-05-09
in force

On 9 May 2023, the Maryland Supreme Court dismissed the lower Court decision annulling the Bill int…

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 online advertising provider
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

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
4
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
1
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
2
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
3
Regulatory tool
Sanctions
Fine
Prison sentence
Determined by existing law or regulation
Regulated subjects
1 2 3 4

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

advertisement (any targeting): sale