# Maryland SB 0605: Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections

Maryland SB 0605, Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections, is a 2025 Regular Session Senate bill sponsored by Craig J. Zucker (Democratic); status signed, last action 2025-05-20 (Approved by the Governor - Chapter 678) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/MD-SB0605-2025RS
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland SB 0605
- State: Maryland
- Session: 2025 Regular Session
- Title: Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-27
- Last action: 2025-05-20, Approved by the Governor - Chapter 678
- Sponsor: Craig J. Zucker (Democratic)
- Cosponsors: 0
- Subjects: Taxes - Miscellaneous, Advertising, Appeals -see also- Judicial Review, Assessments -see also- Property Tax, Comptroller, Electronic Commerce -see also- Electronic Funds Transfer, Hearings, Interest, Notices, Revenue and Taxes -see also- (specific tax)
- Touches household money: no
- Roll calls: 2 (186 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Maryland digital ad taxpayers gain review options: mixed, low. 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 fi…

## Sponsors and cosponsors

- Sponsor: Craig J. Zucker (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-02 | House | Third Reading Passed | pass | 139 | 0 |   |
| 2025-03-14 | Senate | Third Reading Passed | pass | 47 | 0 |   |

## Actions (15)

- 2025-05-20: Approved by the Governor - Chapter 678
- 2025-04-03: Returned Passed (Senate)
- 2025-04-02: Third Reading Passed (139-0) (House)
- 2025-04-02: Favorable Adopted Second Reading Passed (House)
- 2025-04-02: Favorable Report by Ways and Means (House)
- 2025-03-15: Hearing 3/27 at 1:00 p.m. (House)
- 2025-03-15: Referred Ways and Means (House)
- 2025-03-14: Third Reading Passed (47-0) (Senate)
- 2025-03-13: Second Reading Passed (Senate)
- 2025-03-13: Favorable Adopted (Senate)
- 2025-03-13: Favorable Report by Budget and Taxation (Senate)
- 2025-02-07: Hearing 3/05 at 1:00 p.m. (Senate)
- 2025-02-07: Hearing canceled (Senate)
- 2025-01-30: Hearing 2/19 at 1:00 p.m. (Senate)
- 2025-01-27: First Reading Budget and Taxation (Senate)

## Bill text

- Enacted, 2025-05-20: [PDF](https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_678_sb0605t.pdf)
- Third Reading, 2025-03-13: [PDF](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0605t.pdf)
- First Reading, 2025-01-27: [PDF](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0605f.pdf)

## Related bills

- SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions (vetoed)
- HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination Review Process (vetoed)
- HB 0384: Maryland Disability Service Animal Program - Established (vetoed)
- SB 0157: Maryland Disability Service Animal Program - Established (vetoed)
- HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization (became law)
- HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard (signed)

## Sources
- [Enacted (PDF)](https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_678_sb0605t.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0605t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0605f.pdf)

## Related
- [SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions](https://policyrisk.com/state-bill/MD-SB0227-2025RS)
- [HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination…](https://policyrisk.com/state-bill/MD-HB0482-2025RS)
- [HB 0384: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-HB0384-2025RS)
- [SB 0157: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-SB0157-2025RS)
- [HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization](https://policyrisk.com/state-bill/MD-HB1294-2025RS)
- [HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard](https://policyrisk.com/state-bill/MD-HB0228-2025RS)
- [Maryland bills](https://policyrisk.com/states/maryland/bills)
- [Maryland state hub](https://policyrisk.com/states/maryland)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MD-SB0605-2025RS (as of 2026-10-19).