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MarylandSB 06052025 Regular SessionSenate

Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections

Sponsored By: Craig J. Zucker (Democratic)

Signed by Governor

Taxes - MiscellaneousAdvertisingAppeals -see also- Judicial ReviewAssessments -see also- Property TaxComptrollerElectronic Commerce -see also- Electronic Funds TransferHearingsInterestNoticesRevenue and Taxes -see also- (specific tax)

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Maryland digital ad taxpayers gain review options

Beginning January 1, 2026, new review rules cover Maryland digital advertising tax assessments made after December 31, 2025. Assessed parties have 30 days after the notice is mailed to request changes, or a refund if already paid. The Comptroller must promptly hold an informal hearing and mail a final decision; additional tax, penalties, and interest may result. Missing the deadline makes the assessment final, but the Comptroller can still choose to lower or cancel an erroneous assessment. A correction order must explain the reasons, and neither that order nor a refusal to correct can be appealed.

Sponsors & Cosponsors

Sponsor

  • Craig J. Zucker

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 186 • No: 0

House vote • 4/2/2025

Third Reading Passed

Yes: 139 • No: 0

Senate vote • 3/14/2025

Third Reading Passed

Yes: 47 • No: 0

Actions Timeline

  1. Approved by the Governor - Chapter 678

    5/20/2025

  2. Returned Passed

    4/3/2025Senate

  3. Third Reading Passed (139-0)

    4/2/2025House

  4. Favorable Adopted Second Reading Passed

    4/2/2025House

  5. Favorable Report by Ways and Means

    4/2/2025House

  6. Hearing 3/27 at 1:00 p.m.

    3/15/2025House

  7. Referred Ways and Means

    3/15/2025House

  8. Third Reading Passed (47-0)

    3/14/2025Senate

  9. Second Reading Passed

    3/13/2025Senate

  10. Favorable Adopted

    3/13/2025Senate

  11. Favorable Report by Budget and Taxation

    3/13/2025Senate

  12. Hearing 3/05 at 1:00 p.m.

    2/7/2025Senate

  13. Hearing canceled

    2/7/2025Senate

  14. Hearing 2/19 at 1:00 p.m.

    1/30/2025Senate

  15. First Reading Budget and Taxation

    1/27/2025Senate

Bill Text

  • Enacted

    5/20/2025

    PDF

  • Third Reading

    3/13/2025

    PDF

  • First Reading

    1/27/2025

    PDF

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