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Maryland Enacts Digital Advertising Tax

|Approved Changes|United States
United States

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 prov…

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