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Bill Summary · SB 192

Legislative bill overview

SB 192 would have imposed a tax on digital advertising services in Montana. The bill was introduced by Senator Jeremy Trebas but failed to advance through the legislative process, dying in committee after missing the revenue bill transmittal deadline.

Why is this important

Digital advertising taxes represent an emerging policy debate as states seek new revenue sources from large tech companies. Montana's attempt reflects growing frustration with the concentration of advertising revenue among major platforms, though such taxes face constitutional and practical challenges regarding interstate commerce.

Potential points of contention

  • Interstate commerce concerns: Digital advertising inherently crosses state lines, raising constitutional questions about whether Montana can tax services delivered by out-of-state companies
  • Competitiveness and economic impact: Tech companies and business groups typically argue such taxes increase costs for small businesses and consumers who advertise digitally
  • Revenue uncertainty: The actual revenue generated depends heavily on how broadly "digital advertising" is defined and how companies structure their operations to minimize tax liability

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

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