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 device is located in the State; or who is known or reasonably suspected to be using...