Legislation - SB0605

Title: Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections
Sponsored by: Senator Zucker
Status: In the House - Favorable Report by Ways and Means
Analysis: Fiscal and Policy Note

Synopsis

Establishing a certain appeal process for persons who are subject to the digital advertising gross revenues tax and receive a notice of assessment from the Comptroller; authorizing the Comptroller or the Comptroller's designee to issue an order to correct an erroneous assessment of the digital advertising gross revenues tax, subject to certain conditions; and applying the Act to assessments of the digital advertising gross revenues tax made after December 31, 2025.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0546

Introduced in a prior session as: HB1067 Session: 2024 Regular Session

Bill File Type: Regular

Effective Date(s): January 1, 2026

History

Legislation History
Chamber Senate Calendar Date 1/27/2025 Legislative Date 1/23/2025 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections Proceedings
Chamber Senate Calendar Date 1/30/2025 Legislative Date 1/30/2025 Action Hearing 2/19 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 2/07/2025 Legislative Date 2/07/2025 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 2/07/2025 Legislative Date 2/07/2025 Action Hearing 3/05 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/13/2025 Legislative Date 3/13/2025 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/13/2025 Legislative Date 2/24/2025 Action Favorable Adopted Proceedings 44 Click to view Recorded Media
Chamber Senate Calendar Date 3/13/2025 Legislative Date 2/24/2025 Action Second Reading Passed Proceedings 44 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections Proceedings
Chamber Senate Calendar Date 3/14/2025 Legislative Date 2/27/2025 Action Third Reading Passed (47-0) Proceedings 47 Click to view Recorded Media
Chamber House Calendar Date 3/15/2025 Legislative Date 3/06/2025 Action Referred Ways and Means Proceedings 46 Click to view Recorded Media
Chamber House Calendar Date 3/15/2025 Legislative Date 3/15/2025 Action Hearing 3/27 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/02/2025 Legislative Date 4/02/2025 Action Favorable Report by Ways and Means Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/27/2025	1/23/2025	First Reading Budget and Taxation
			Text - First - Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections
Senate	1/30/2025	1/30/2025	Hearing 2/19 at 1:00 p.m.
Senate	2/07/2025	2/07/2025	Hearing canceled
Senate	2/07/2025	2/07/2025	Hearing 3/05 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/13/2025	3/13/2025	Favorable Report by Budget and Taxation
Senate	3/13/2025	2/24/2025	Favorable Adopted	44 Click to view Recorded Media
Senate	3/13/2025	2/24/2025	Second Reading Passed	44 Click to view Recorded Media
			Text - Third - Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections
Senate	3/14/2025	2/27/2025	Third Reading Passed (47-0)	47 Click to view Recorded Media
House	3/15/2025	3/06/2025	Referred Ways and Means	46 Click to view Recorded Media
House	3/15/2025	3/15/2025	Hearing 3/27 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/02/2025	4/02/2025	Favorable Report by Ways and Means

File Code

Subjects

Statutes