Montana legislation · 2025 Regular Session
Montana SB192: Provide for digital advertising tax
Status: Failed, May 23, 2025
What the bill says
A bill for an act providing that the tax is levied on digital advertising services with worldwide annual gross revenue of $25 million or more; providing that the tax is assessed on annual gross revenue derived from digital advertising services in the state; providing for distribution of the tax revenue; providing definitions; providing rulemaking authority; and providing a delayed effective date.".
From the engrossed text:
A BILL FOR AN ACT PROVIDING THAT THE TAX IS LEVIED ON DIGITAL ADVERTISING SERVICES WITH WORLDWIDE ANNUAL GROSS REVENUE OF $25 MILLION OR MORE; PROVIDING THAT THE TAX IS ASSESSED ON ANNUAL GROSS REVENUE DERIVED FROM DIGITAL ADVERTISING SERVICES IN THE STATE; PROVIDING FOR DISTRIBUTION OF THE TAX REVENUE; PROVIDING DEFINITIONS; PROVIDING RULEMAKING AUTHORITY; AND PROVIDING A DELAYED EFFECTIVE DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: NEW SECTION. Section 1. Digital advertising tax -- definitions. As used in [sections 1 through 7], the following definitions apply: (1) "Annual gross revenue" means income or revenue from all sources, before any expenses or taxes, computed according to generally accepted accounting principles. (2) "Assessable base" means the annual gross revenue derived from digital advertising services in the state. (3) "Digital advertising service" means an advertisement service on a digital interface, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, and other comparable advertising services. (4) "Digital interface" means any type of software, including a website, part of a website, or application, that a user is able to access. (5) (a) "Person" means an individual, estate, trust, fiduciary, corporation, partnership, limited liability company, limited liability partnership, or any other legal entity. (b) Unless expressly provided otherwise, the term does not include a government entity …
Sponsors
- Trebas, Jeremy (R, 10) · primary sponsor
Latest actions
- : (S) Died in Process
- : (S) Missed Deadline for Revenue Bill Transmittal
- : (S) Tabled in Committee
- : (S) Hearing
- : (S) Fiscal Note Printed
- : (S) Fiscal Note Signed
- : (S) Fiscal Note Received
- : (S) Fiscal Note Requested
- : (S) Referred to Committee
- : (S) 1st Reading
Subjects: Rule Making, Information Technology, Taxation, Revenue, State, Communications, Taxation--Sales
Common questions
- What is SB192?
- SB192 is a bill in the Montana Legislature (2025 Regular Session): Provide for digital advertising tax.
- What does SB192 do?
- In its own words: A bill for an act providing that the tax is levied on digital advertising services with worldwide annual gross revenue of $25 million or more; providing that the tax is assessed on annual gross revenue derived from digital advertising services in the state; providing for distribution of the tax revenue; providing definitions; providing rulemaking authority; and providing a delayed effective date.".
- What is the status of SB192?
- Failed as of May 23, 2025. Latest action: (S) Died in Process (May 23, 2025).
- Who sponsored SB192?
- Trebas, Jeremy (R, 10).
- Where is the official record for SB192?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC1649
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.