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§ 7.5-103. Tax rate

West's Annotated Code of MarylandTax-GeneralEffective: March 14, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7.5. Digital Advertising Gross Revenues Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: March 14, 2021
MD Code, Tax - General, § 7.5-103
§ 7.5-103. Tax rate
The digital advertising gross revenues tax rate is:
(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) 5% of the assessable base for a person with global annual gross revenues of $1,000,000,001 through $5,000,000,000;
(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) 10% of the assessable base for a person with global annual gross revenues exceeding $15,000,000,000.

Credits

Added by Acts 2021, c. 37, § 2, eff. March 14, 2021.
MD Code, Tax - General, § 7.5-103, MD TAX GENERAL § 7.5-103
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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