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digital advertising tax

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Washington legislators may introduce a digital advertising tax bill in the state’s upcoming legislative session.  See H-0028.1 (advance copy; not yet introduced).  Washington’s potential legislation is the latest in a recent trend of digital advertising tax proposals (including in the District of Columbia, Maryland, Nebraska, New York, and West Virginia, none of which have become law as of the date of this blog post).

Several states continue to move forward with the taxation of digital advertising and new tax proposals have entered the fray.  We last updated you on the attempts by Maryland, Nebraska, and New York.  Nebraska had a hearing on its sales tax bill in February, with relatively little movement after that.  In contrast, Maryland and New York have continued their move towards imposing taxes on digital advertising in some form and West Virginia has entered the mix.