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Maryland Amending New Digital Advertising Tax

16 April 2021

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Approved Changes

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United States

On 12 April 2021, the General Assembly (legislature) of the U.S. State of Maryland approved and sent to the Governor Senate Bill (SB) 787, which will amend the Digital Advertising Tax approved earlier in the year. Amendments include: Exempting advertisement services on certain digital interfaces owned or operated by or operated on behalf of a broadcast entity and news media entity; Prohibiting a person who derives gross revenues from digital advertising in the State from passing on the cost of the tax to customers; and Delaying the application of the tax to taxable years beginning after December 31, 2021 (currently...