Home Table of Contents

§ 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
Currentness
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 April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document