Abstract
Earlier this year, an article by professors Christine Kim and Darien Shanske supporting the adoption of state-level digital advertising taxes gained traction in state legislative circles. They recently reiterated many of their arguments in this publication. In their articles, the professors contend that digital advertising taxes can be justified as taxes on the interactions between users of digital services and the providers of those services. They further argue that those interactions are properly characterized as barter transactions representing untaxed consumption and that digital advertising taxes are permissible vehicles for taxing that consumption...
Document Type
Article
Publication Date
2024
Recommended Citation
Hayes R. Holderness, Misconstruing Digital Advertising Taxes as Consumption Taxes (July 1, 2024), https://www.taxnotes.com/tax-notes-today-state/digital-economy/misconstruing-digital-advertising-taxes-consumption-taxes/2024/07/01/7kd3x.