# Tax - General (GTG)

## Title 7.5. Digital Advertising Gross Revenues Tax

### Subtitle 2. Returns

#### Section 7.5-202

A person required to file a return under Sec. 7.5-201 of this subtitle shall maintain records of digital advertising services provided in the State and the basis for the calculation of the digital advertising gross revenues tax owed.

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