# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 12 — Digital Advertising Tax

### Chapter 01 — General Regulations

#### Regulation .03 Revenues Derived from the United States.

*COMAR 03.12.01.03*

A. Revenues from digital advertising services are derived in the United States when any portion of those services are accessed by devices within the United States. In determining the location of devices in this section, taxpayers shall use a method consistent with their determination of revenues derived from the State.

B. Taxpayers will determine the location of a device using the totality of the data within their possession or control, as described in Regulation .02 of this chapter.