- Increased State Interest: Following Maryland’s digital advertising tax, states are increasingly interested in taxing the digital economy, with several introducing legislation aimed at taxing digital advertising services.
- Complexity and Legal Challenges: While states see potential revenue from taxing digital advertising, the complexities involved have led to only a few states successfully implementing such taxes, many of which are facing legal challenges.
- Ongoing Exploration: As business models evolve and become more digital, states are expected to continue exploring and refining the taxation of digital advertising services, keeping this area a focal point for future legislative effort
Source Deloitte
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