AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION

This bill proposes imposing a sales tax on digital advertising services, such as online display ads or social media promotions. It directly affects digital advertising companies that sell these services to businesses, requiring them to collect the tax from buyers and remit it to the state. The key mechanism is adding digital advertising to the state's existing sales tax framework, treating it similarly to other taxable services. The bill is currently in the introduction phase, having been referred to the House Finance committee on February 27, 2026.