# Tax - General (GTG)

## Title 7.5. Digital Advertising Gross Revenues Tax

### Subtitle 1. Definitions; General Provisions

#### Section 7.5-102

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)