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Maryland Code, Tax-General § 7.5-101

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) In this title the following words have the meanings indicated.

(b) “Annual gross revenues” means income or revenue from all sources, before any expenses or taxes, computed according to generally accepted accounting principles.

(c) “Assessable base” means the annual gross revenues derived from digital advertising services in the State.

(d) “Broadcast entity” means an entity that is primarily engaged in the business of operating a broadcast television or radio station.

(e)(1) “Digital advertising services” includes advertisement services on a digital interface, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, and other comparable advertising services.

(2) “Digital advertising services” does not include advertisement services on digital interfaces owned or operated by or operated on behalf of a broadcast entity or news media entity.

(f) “Digital interface” means any type of software, including a website, part of a website, or application, that a user is able to access.

(g)(1) “News media entity” means an entity engaged primarily in the business of newsgathering, reporting, or publishing articles or commentary about news, current events, culture, or other matters of public interest.

(2) “News media entity” does not include an entity that is primarily an aggregator or republisher of third-party content.

(h) “User” means an individual or any other person who accesses a digital interface with a device.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 7.5-101 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-7-5-101/

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