diff --git a/libraries/exoplayer_ima/src/main/java/androidx/media3/exoplayer/ima/AdTagLoader.java b/libraries/exoplayer_ima/src/main/java/androidx/media3/exoplayer/ima/AdTagLoader.java
index e03b2293fce..c6a61fd05e8 100644
--- a/libraries/exoplayer_ima/src/main/java/androidx/media3/exoplayer/ima/AdTagLoader.java
+++ b/libraries/exoplayer_ima/src/main/java/androidx/media3/exoplayer/ima/AdTagLoader.java
@@ -391,7 +391,23 @@ public void activate(Player player) {
   /** Deactivates playback. */
   public void deactivate() {
     Player player = checkNotNull(this.player);
-    if (!AdPlaybackState.NONE.equals(adPlaybackState) && imaPausedContent) {
+    // Post release of listener behind any already queued Player.Listener events to ensure that
+    // any pending events are processed before the player is deferred.
+    handler.post(
+        () -> {
+          deactivateInternal(player);
+        });
+  }
+
+  /**
+   * Deactivates playback internally, after the Listener.onEvents() cycle completes so the complete
+   * state change picture is clear. For example, if an error caused the deactivation, need to
+   * determine whether the error was for an ad or content.
+   */
+  private void deactivateInternal(Player player) {
+    if (!AdPlaybackState.NONE.equals(adPlaybackState)
+        && imaPausedContent
+        && player.getPlayerError() == null) {
       if (adsManager != null) {
         adsManager.pause();
       }
@@ -402,9 +418,7 @@ public void deactivate() {
     lastVolumePercent = getPlayerVolumePercent();
     lastAdProgress = getAdVideoProgressUpdate();
     lastContentProgress = getContentVideoProgressUpdate();
-
-    // Post release of listener so that we can report any already pending errors via onPlayerError.
-    handler.post(() -> player.removeListener(this));
+    player.removeListener(this);
     this.player = null;
   }
 
@@ -539,7 +553,7 @@ public void onPlayWhenReadyChanged(
 
   @Override
   public void onPlayerError(PlaybackException error) {
-    if (imaAdState != IMA_AD_STATE_NONE) {
+    if (imaAdState != IMA_AD_STATE_NONE && player.isPlayingAd()) {
       AdMediaInfo adMediaInfo = checkNotNull(imaAdMediaInfo);
       for (int i = 0; i < adCallbacks.size(); i++) {
         adCallbacks.get(i).onError(adMediaInfo);