Title 20. Taxes and Development Impact Fees — Subtitle 2. Limitations on Authority to Tax Advertising
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-201 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 2. Limitations on Authority to Tax Advertising
§ 20–201LinkCopy Citation
(a)
This section applies to a political subdivision of the State that is authorized to impose a sales tax.
(b)
Except as part of the imposition of a sales tax generally on business transactions and businesses, a political subdivision may not impose a sales tax on advertising transactions or advertisers.
(c)
A political subdivision may not impose a sales tax on advertising transactions or advertisers at a rate that exceeds the rate under a sales tax imposed generally on other business transactions or other businesses by the political subdivision.
Md. Code Ann., Local Gov't § 20-202 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 2. Limitations on Authority to Tax Advertising
§ 20–202LinkCopy Citation
(a)
This section applies to a political subdivision of the State that is authorized to impose a gross receipts tax.
(b)
A political subdivision of the State may not impose a gross receipts tax on the gross receipts of any person that are received from a sale of:
(1)
advertising space:
(i)
in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or
(ii)
on any billboard, structure, vehicle, or airborne device located in the State; or
(2)
advertising time on or in connection with any radio or television broadcast originating in the State.