Legislation

Title: Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation
Sponsored by: Senator Ferguson
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 669
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Exempting, from a certain tax on annual gross revenues derived from digital advertising services in the State, advertisement services on digital interfaces owned or operated by or operated on behalf of a broadcast entity and news media entity; prohibiting a person who derives gross revenues from digital advertising in the State from passing on the cost to a certain customer; allowing, for a certain taxable year, a subtraction under the Maryland income tax for certain utility arrearages forgiven during that taxable year; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Emergency Bill

Cross-filed with: HB1200

Bill File Type: Regular

Effective Date(s): Upon Enactment

History

Legislation History
Chamber Senate Calendar Date 2/05/2021 Legislative Date 2/05/2021 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/05/2021 Legislative Date 2/05/2021 Action Hearing 2/17 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Digital Advertising Gross Revenues Tax – Exemption and Restriction Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/02/2021 Legislative Date 3/02/2021 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/03/2021 Legislative Date 2/18/2021 Action Favorable with Amendments {219934/1 Proceedings 19 Click to view Recorded Media
Chamber Senate Calendar Date 3/03/2021 Legislative Date 2/18/2021 Action Motion Laid Over (Senator Simonaire) Adopted Proceedings 19 Click to view Recorded Media
Chamber Senate Calendar Date 3/04/2021 Legislative Date 2/19/2021 Action Favorable with Amendments {219934/1 Adopted Proceedings 20 Click to view Recorded Media
Chamber Senate Calendar Date 3/04/2021 Legislative Date 2/19/2021 Action Floor Amendment {233429/1 (Senator Simonaire) Rejected (16-31) Proceedings 20 Click to view Recorded Media
Chamber Senate Calendar Date 3/04/2021 Legislative Date 2/19/2021 Action Second Reading Passed with Amendments Proceedings 20 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Digital Advertising Gross Revenues Tax and Tobacco Tax - Alterations and Implementation Proceedings
Chamber Senate Calendar Date 3/05/2021 Legislative Date 2/20/2021 Action Third Reading Passed (46-0) Proceedings 21 Click to view Recorded Media
Chamber House Calendar Date 3/08/2021 Legislative Date 3/01/2021 Action Referred Ways and Means Proceedings 20AClick to view Recorded Media
Chamber House Calendar Date 3/09/2021 Legislative Date 3/09/2021 Action Hearing 3/25 at 1:30 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 4/08/2021 Legislative Date 4/08/2021 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/08/2021 Legislative Date 3/23/2021 Action Favorable with Amendments {255361/1 Adopted Proceedings 42 Click to view Recorded Media
Chamber House Calendar Date 4/08/2021 Legislative Date 3/23/2021 Action Second Reading Passed with Amendments Proceedings 42 Click to view Recorded Media
Chamber House Calendar Date 4/09/2021 Legislative Date 3/24/2021 Action Third Reading Passed (95-43) Proceedings 43 Click to view Recorded Media
Chamber Senate Calendar Date 4/12/2021 Legislative Date 3/21/2021 Action Senate Concurs House Amendments Proceedings 46 Click to view Recorded Media
Chamber Senate Calendar Date 4/12/2021 Legislative Date 3/21/2021 Action Third Reading Passed (32-14) Proceedings 46 Click to view Recorded Media
Chamber Senate Calendar Date 4/12/2021 Legislative Date 3/21/2021 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation Proceedings
Chamber Post Passage Calendar Date 5/30/2021 Legislative Date 5/30/2021 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 669 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/05/2021	2/05/2021	First Reading Budget and Taxation
Senate	2/05/2021	2/05/2021	Hearing 2/17 at 1:00 p.m.
			Text - First - Digital Advertising Gross Revenues Tax – Exemption and Restriction
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/02/2021	3/02/2021	Favorable with Amendments Report by Budget and Taxation
Senate	3/03/2021	2/18/2021	Favorable with Amendments {219934/1	19 Click to view Recorded Media
Senate	3/03/2021	2/18/2021	Motion Laid Over (Senator Simonaire) Adopted	19 Click to view Recorded Media
Senate	3/04/2021	2/19/2021	Favorable with Amendments {219934/1 Adopted	20 Click to view Recorded Media
Senate	3/04/2021	2/19/2021	Floor Amendment {233429/1 (Senator Simonaire) Rejected (16-31)	20 Click to view Recorded Media
Senate	3/04/2021	2/19/2021	Second Reading Passed with Amendments	20 Click to view Recorded Media
			Text - Third - Digital Advertising Gross Revenues Tax and Tobacco Tax - Alterations and Implementation
Senate	3/05/2021	2/20/2021	Third Reading Passed (46-0)	21 Click to view Recorded Media
House	3/08/2021	3/01/2021	Referred Ways and Means	20AClick to view Recorded Media
House	3/09/2021	3/09/2021	Hearing 3/25 at 1:30 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/08/2021	4/08/2021	Favorable with Amendments Report by Ways and Means
House	4/08/2021	3/23/2021	Favorable with Amendments {255361/1 Adopted	42 Click to view Recorded Media
House	4/08/2021	3/23/2021	Second Reading Passed with Amendments	42 Click to view Recorded Media
House	4/09/2021	3/24/2021	Third Reading Passed (95-43)	43 Click to view Recorded Media
Senate	4/12/2021	3/21/2021	Senate Concurs House Amendments	46 Click to view Recorded Media
Senate	4/12/2021	3/21/2021	Third Reading Passed (32-14)	46 Click to view Recorded Media
Senate	4/12/2021	3/21/2021	Passed Enrolled
			Text - Enrolled - Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation
Post Passage	5/30/2021	5/30/2021	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 669
			Text - Chapter - Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation

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