Md. Code, Tax-Gen. § 7.5-102

Current with changes from the 2024 Legislative Session
Section 7.5-102 - Digital advertising services tax revenue
(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.

Md. Code, TG § 7.5-102

Amended by 2021 Md. Laws, Ch. 669,Sec. 1, eff. 5/30/2021.
Added by 2021 Md. Laws, Ch. 37,Sec. 2, eff. 3/12/2021.