# Tax - General (GTG)

## Title 7.5. Digital Advertising Gross Revenues Tax

### Subtitle 1. Definitions; General Provisions

#### Section 7.5-103

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.

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