Massachusetts legislation · 194th General Court
Massachusetts H3208: An Act establishing a sales tax on digital advertising services
Status: Failed, April 2, 2026
What the bill says
From the introduced text, February 27, 2025:
SECTION 1. General Laws Amendment. Chapter 64H of the General Laws is hereby amended by adding the following section after Section 34: Section 35. Sales Tax on Digital Advertising Services. (a) Definitions. For purposes of this section, the following terms shall have the following meanings: "Digital advertising services," the sale or purchase of advertising space through digital interfaces, including websites, mobile applications, and other internet-connected platforms. "Purchaser," any individual, business, or entity paying for digital advertising services to target users located within the Commonwealth. "Vendor," any individual, business, or entity providing digital advertising services to purchasers targeting users located within the Commonwealth. "Taxable transaction," the sale of digital advertising services where the target audience is determined to be located within the Commonwealth, based on the user’s Internet Protocol (IP) address, geolocation data, or another reasonable method for determining location. (b) Imposition of Tax. A sales tax is hereby imposed on the purchase of digital advertising services targeting users located within the Commonwealth. The tax rate shall be 6.25% of the gross sales price of the digital advertising service. The tax shall be collected by the vendor at the time of the sale and remitted to the Department of Revenue in accordance with the provisions of this chapter. Transactions exempt from the sales tax under Chapter 64H, Section 6 shall also …
Sponsors
- Francisco Paulino (D) · primary sponsor
- Margaret Scarsdale (D)
Latest actions
- : Accompanied a study order, see H5309
- : Reporting date extended to Wednesday, March 18, 2026
- : Reporting date extended to Friday, February 20, 2026
- : Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1
- : Senate concurred
- : Referred to the committee on Revenue
Common questions
- What is H3208?
- H3208 is a bill in the Massachusetts Legislature (194th General Court): An Act establishing a sales tax on digital advertising services.
- What is the status of H3208?
- Failed as of April 2, 2026. Latest action: Accompanied a study order, see H5309 (April 2, 2026).
- Who sponsored H3208?
- Francisco Paulino (D), with 1 co-sponsor.
- Where is the official record for H3208?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/H3208
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.