An Act establishing a tax for online advertising

This bill imposes a 6.25% tax on digital advertising revenue generated from users within Massachusetts. It applies to companies selling digital ads (like banner or search ads) to users whose devices have Massachusetts-based IP addresses, with the first $500,000 in annual revenue from such services exempt. Businesses must pay the tax monthly to the state revenue commissioner based on their total Massachusetts-advertising revenue. The tax directly affects digital advertisers targeting MA residents, not consumers or websites hosting ads.