Unless an act that changes the digital advertising gross revenues tax rate provides otherwise, if the rate changes on a date other than January 1, a person shall compute the digital advertising gross revenues tax using the tax rate that applies to each part of the year.

Authority: Tax-General Article, §§2-102, 2-103, and 7.5-102, Annotated Code of Maryland

Effective date: December 13, 2021 (48:25 Md. R. 1079)

Regulation .01B amended effective March 2, 2026 (53:4 Md. R. 183)