United States of America: Introduced Act establishing a tax for online advertising (HD 1683)

On 18 January 2023, the "Act establishing a tax for online advertising" (HD 1683) was introduced in the Massachusetts Legislature. The excise is assessed at a rate of 6.25% of the persons' annual gross revenue from digital advertising services provided in Massachusetts. A digital advertising service is deemed to have been provided within the Commonwealth if it is received on a user's device that has an IP address located within the Commonwealth. Revenues up to USD 1 million generated with advertisements in Massachusetts will be exempt from the tax.