United States of America: Rejected Senate Bill S302
Description
Rejected Senate Bill S302
On 10 June 2021, Bill S302 applying the sales tax to digital advertising services is rejected after failing to pass before the State legislature adjourned.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
online advertising provider
Implementation Level
subnational
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
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
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
1