§ 7.5-102
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7.5-102 (2026)
Title 7.5. Digital Advertising Gross Revenues Tax
Subtitle 1. Definitions; General Provisions
§ 7.5-102LinkCopy Citation
(a)
A tax is imposed on annual gross revenues of a person derived from digital advertising services in the State.
(b)
(1)
For purposes of this title, the part of the annual gross revenues of a person derived from digital advertising services in the State shall be determined using an apportionment fraction:
(i)
the numerator of which is the annual gross revenues of a person derived from digital advertising services in the State; and
(ii)
the denominator of which is the annual gross revenues of a person derived from digital advertising services in the United States.
(2)
The Comptroller shall adopt regulations that determine the state from which revenues from digital advertising services are derived.
(c)
A person who derives gross revenues from digital advertising services in the State may not directly pass on the cost of the tax imposed under this section to a customer who purchases the digital advertising services by means of a separate fee, surcharge, or line–item.