Advertising Tax

The public-funding crisis has led many state and local legislators across the country to search for new revenue streams as traditional tax collections have declined. When faced with the alternatives of angering voters by raising taxes, angering voters by cutting services, or the risks associated with taxing advertising sales, many legislators are tempted to suggest expanding the existing sales tax to include many services now exempt from taxation, which often includes the sale billboard advertising space. The information contained in the issue brief below outlines industry message points, provides message point support materials, and includes a leave behind designed to drive home the most important messages points against enacting a tax on billboard advertising sales.

Issue Brief