Draft legislation (H4179) was submitted in the House of Representatives of the U.S. state of Massachusetts on 30 September 2021 that would introduce a tax on online advertising. The legislation provides for a 6.25% excise on the annual gross revenue of persons from the provision of digital advertising services within Massachusetts, with an exemption for the first USD 1 million. A digital advertising service would be deemed provided within Massachusetts if it is received on a user's device with an IP address located within Massachusetts, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, and other...