United States of America: Introduced Massachusetts Act relative to taxation of digital advertising services (HD 3052)

On 20 January 2023, the "Act relative to taxation of digital advertising services" (HD 3052) was introduced in the Massachusetts Legislature. The Act would impose an advertising tax of 5% on annual gross revenues from digital advertising provided in the State above USD 25 million. Under the Act, digital advertising service would be considered to be provided in the Commonwealth of Massachusetts if the advertisement is received on a device with an IP address in the State.