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§ 7.5-102. Tax on annual gross revenues from digital advertising services

West's Annotated Code of MarylandTax-GeneralEffective: May 30, 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: May 30, 2021
MD Code, Tax - General, § 7.5-102
§ 7.5-102. Tax on annual gross revenues from digital advertising services
Imposition
(a) A tax is imposed on annual gross revenues of a person derived from digital advertising services in the State.
Apportionment fraction
(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.
Passing on cost of tax
(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.

Credits

Added by Acts 2021, c. 37, § 2, eff. March 14, 2021. Amended by Acts 2021, c. 669, § 1, eff. May 30, 2021.
MD Code, Tax - General, § 7.5-102, MD TAX GENERAL § 7.5-102
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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