An Act establishing a tax for online advertising

This bill proposes a new 6.25% excise tax on companies that earn revenue from digital advertising services within Massachusetts. It directly affects businesses that sell ads on websites, apps, or search engines, requiring them to pay the tax monthly on earnings generated by users with IP addresses located in the state. The legislation includes a $500,000 annual revenue exemption, meaning smaller advertisers would not be subject to the tax. Additionally, the bill defines key terms such as digital advertising services and digital interfaces to clarify the scope of the tax.