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Maryland Code, Tax-General § 7.5-102

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

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 7.5-102 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-7-5-102/

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