Maryland Considering Introduction of Digital Advertising Tax

A draft bill has been submitted in the Senate of the U.S. State of Maryland that would introduce a tax on digital advertising, which would be the first such tax introduced by any State in the United States.

The tax would be levied on gross revenues of a person derived from digital advertising services in Maryland. Digital advertising services would be considered provided in the State when appearing on the device of a user:

• with an internet protocol address that indicates that the user’s d…