# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 2. Limitations on Authority to Tax Advertising

#### Section 20-201

(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.

#### Section 20-202

(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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)