Md. Code Ann., Tax-Gen. § 7.5-102
Tax on annual gross revenues from digital advertising services
Effective May 30, 2021Added by Acts 2021, c. 37, § 2, eff. March 14, 2021. Amended by Acts 2021, c. 669, § 1, eff. May 30, 2021.State of Maryland
- (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.
Added by Acts 2021, c. 37, § 2, eff. March 14, 2021. Amended by Acts 2021, c. 669, § 1, eff. May 30, 2021.