Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections
Sponsor: Craig J. Zucker (District 14)Committee: Budget and TaxationSubject: Taxes - MiscellaneousStatus: Approved by the Governor - Chapter 678 (as of Dec 1, 2025)
What this bill does
Official synopsis
Establishing a certain appeal process for persons who are subject to the digital advertising gross revenues tax and receive a notice of assessment from the Comptroller; authorizing the Comptroller or the Comptroller's designee to issue an order to correct an erroneous assessment of the digital advertising gross revenues tax, subject to certain conditions; and applying the Act to assessments of the digital advertising gross revenues tax made after December 31, 2025.
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Testimony (0)
MGA witness listFAV 12FavorableUNF 1Unfavorable
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Heavey, Leonore | COST, Council oon State Taxation | Written (PDF) |
| FAV | Heavey, Leonore | Council on State Taxation | Written (PDF) |
| FAV | Griffin, Andrewlobbyist | Maryland Chamber of Commerce | Written (PDF) |
| FAV | Griffin, Andrewlobbyist | Maryland Chamber of Commerce | Oral + Written (PDF) |
| FAV | Price, Sarahlobbyist | Maryland Retailers Alliance | Written (PDF) |
| FAV | Price, Sarahlobbyist | Maryland Retailers Alliance | Written (PDF) |
| FAV | Senator Zucker, Senator Zuckerlegislator | Individual | Oral |
| FAV | Senator Zucker, Senator Zuckerlegislator | Individual | Oral |
| FAV | Vetter, Drew | Individual | Written (PDF) |
| FAV | Zucker, Senator Craig | Individual | Written (PDF) |
| FAV | Zucker, Senator Craig | Individual | Oral + Written (PDF) |
| FAV | durkin, margaretlobbyist | Individual | Written (PDF) |
| UNF | locklair, caileylobbyist | Maryland Retailers Association | Oral |
Organizations on record
Registered lobbyists who testified
FAVGriffin, AndrewMaryland Chamber of CommerceRegistered for: Alliance to Prevent Legionnaire's Disease; American Subcontractors Association of Baltimore; Annapolis Maritime Museum & Park; Associated Utility Contractors of Maryland; Experience Prince George's; Howard County Chamber of Commerce…
FAVGriffin, AndrewMaryland Chamber of CommerceRegistered for: Alliance to Prevent Legionnaire's Disease; American Subcontractors Association of Baltimore; Annapolis Maritime Museum & Park; Associated Utility Contractors of Maryland; Experience Prince George's; Howard County Chamber of Commerce…
FAVPrice, SarahMaryland Retailers AllianceRegistered for: Maryland Retailers Alliance; Maryland Retailers Association
FAVPrice, SarahMaryland Retailers AllianceRegistered for: Maryland Retailers Alliance; Maryland Retailers Association
UNFlocklair, caileyMaryland Retailers AssociationRegistered for: HPSO Investments LLC, T/A Riverboat on the Potomac; Maryland Retailers Alliance; Maryland Retailers Association