On 12 February 2021, the General Assembly (legislature) of the U.S. State of Maryland voted to override Governor Larry Hogan's veto of Bill H.B. 732, which provides for the introduction of a tax on digital advertising. The digital advertising tax is the first such tax introduced by any State in the United States. As previously reported, the tax is 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...