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.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.