1. (1) 2.5% of the assessable base for a person with global annual gross revenues of $100,000,000 through $1,000,000,000;
2. (2) 5% of the assessable base for a person with global annual gross revenues of $1,000,000,001 through $5,000,000,000;
3. (3) 7.5% of the assessable base for a person with global annual gross revenues of $5,000,000,001 through $15,000,000,000; and
4. (4) 10% of the assessable base for a person with global annual gross revenues exceeding $15,000,000,000.

The digital advertising gross revenues tax rate is:

Added by Acts 2021, c. 37, § 2, eff. March 14, 2021.