Legislation: batch B — IL IN KS KY LA MA MD ME MI MN

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---
type: "Bill"
title: "Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation"
description: "Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2021"
identifier: "SB 787"
citation: "Maryland SB 787 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ferguson"]
version_count: 4
action_count: 19
vote_count: 4
first_action: "2021-02-05"
last_action: "2021-05-30"
source: "openstates"
source_identifier: "ocd-bill/d574521e-caa9-4f45-a15f-7a489d7b5a2b"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0787?ys=2021RS&search=True"
source_hash: "abf8731d9aaf956076dda4c365078bf36c21a4a674105d6ee879082e28fe4fdb"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---
# Maryland SB 787 (2021) — Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Chapter - Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_669_sb0787e.pdf)
2. **Enrolled - Digital Advertising Gross Revenues, Income, Sales and Use, and Tobacco Taxes - Alterations and Implementation** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0787e.pdf)
3. **First - Digital Advertising Gross Revenues Tax – Exemption and Restriction** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0787f.pdf)
4. **Third - Digital Advertising Gross Revenues Tax and Tobacco Tax - Alterations and Implementation** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0787t.pdf)
## Votes
- On Third Reading (Emerg) — **46–0** (pass) · upper
- On third reading — **32–14** (pass) · upper
- On Third Reading (Emerg/Amend) — **95–43** (pass) · lower
- Floor Amendment Simonaire /233429/1 — **16–31** (fail) · upper
## Sponsors
- Ferguson — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-02-05** First Reading Budget and Taxation `referral-committee`
- **2021-02-05** Hearing 2/17 at 1:00 p.m.
- **2021-03-02** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2021-03-03** Favorable with Amendments { `committee-passage-favorable`
- **2021-03-03** Motion Laid Over (Senator Simonaire) Adopted
- **2021-03-04** Favorable with Amendments { `committee-passage-favorable`
- **2021-03-04** Floor Amendment {
- **2021-03-04** Second Reading Passed with Amendments
- **2021-03-05** Third Reading Passed `passage`
- **2021-03-08** Referred Ways and Means `referral-committee`
- **2021-03-09** Hearing 3/25 at 1:30 p.m.
- **2021-04-08** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2021-04-08** Favorable with Amendments { `committee-passage-favorable`
- **2021-04-08** Second Reading Passed with Amendments
- **2021-04-09** Third Reading Passed `passage`
- **2021-04-12** Senate Concurs House Amendments
- **2021-04-12** Third Reading Passed `passage`
- **2021-04-12** Passed Enrolled
- **2021-05-30** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 669 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d574521e-caa9-4f45-a15f-7a489d7b5a2b`. Confidence: reported (aggregated from official Maryland legislature records).