§ 7.5-103

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 7.5-103 (2026)

Title 7.5. Digital Advertising Gross Revenues Tax

Subtitle 1. Definitions; General Provisions

The digital advertising gross revenues tax rate is:

(1)

(2)

5% of the assessable base for a person with global annual gross revenues of $100,000,000 through $1,000,000,000;

(2)

5% of the assessable base for a person with global annual gross revenues of $1,000,000,001 through $5,000,000,000;

(3)

(7)

5% of the assessable base for a person with global annual gross revenues of $5,000,000,001 through $15,000,000,000; and

(4)

10% of the assessable base for a person with global annual gross revenues exceeding $15,000,000,000.