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Bill

HB 546

Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections

2025 Regular Session Introduced by Jessica Feldmark

Maryland law creates administrative procedures for businesses to appeal digital advertising tax assessments and allows the state to correct tax determinations.

Approved by the Governor - Chapter 677
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Bill Summary · HB 546

Legislative bill overview

HB 546 establishes procedures for assessing, appealing, and correcting digital advertising gross revenues taxes in Maryland. The bill creates a framework for taxpayers to challenge tax assessments and allows the state to make corrections to tax determinations through a structured administrative process.

Why is this important

Maryland's digital advertising tax—which targets large online platforms' ad revenues—is a significant revenue source but has faced legal and administrative challenges. This bill clarifies how disputes will be handled and corrected, reducing uncertainty for both the state and affected companies while establishing clearer rules for tax administration.

Potential points of contention

  • Business compliance burden: Digital advertising companies may face complexity in navigating appeals procedures, potentially requiring specialized tax expertise and legal representation
  • Revenue predictability: Clear appeal mechanisms could delay tax revenue collection and create uncertainty in state budget projections if assessments are frequently contested
  • Scope of corrections: The bill's provisions on what constitutes correctable errors and the timeframe for corrections could be viewed as either too restrictive or too permissive depending on stakeholder perspective

Compiled from official sources — confirm details with the bill’s official record.

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