The digital advertising market is dominated by a small number of large technology companies—including Google, Meta, Amazon, and Microsoft—that earn billions of dollars from ads delivered to users online. As advertising has shifted away from traditional media, states have struggled to keep pace because existing laws were not designed for digital services delivered without a physical presence. The result is a rapidly growing source of potential revenue that is largely untapped, offering little benefit to the communities that generate it.

By modernizing the tax code to include digital advertising, we can ensure that Big Tech contributes their fair share while generating needed revenue for public services like mass transit, public education, and housing.

Please join us in co-sponsoring this important legislation to tax digital advertising and raise needed funds for critical public programs and services that benefit the people of this Commonwealth.